Heading 9802

Photographic films and dry plates manufactured in the United States (except motion-picture films to be used for commercial purposes) and exposed abroad, whether developed or not

16 declarable lines

Heading 9802 covers U.S.-made goods that are exported and then returned to the United States after repair, alteration, assembly or further processing abroad. Duty is normally charged only on the foreign value added, such as the repair cost or the processing cost, rather than on the full value of the returned article. The heading splits by use: exposed photographic film, warranty repairs, other repairs and alterations, metal articles sent abroad for further processing, and textile or apparel goods assembled abroad from U.S. components.

Products in this heading

U.S.-made photographic film exposed abroad and returned, developed or undeveloped
A U.S.-made diesel engine returned after warranty repair overseas
U.S. metal stampings sent abroad for further machining and returned
U.S.-cut fabric pieces assembled into apparel in Mexico and returned
Textile articles entered under an Outward Processing Program after assembly abroad
U.S.-made machinery returned after a paid repair abroad
U.S. components returned under a Special Access Program textile agreement

How to choose the right subheading

Whether the article was manufactured or processed in the United States before export
Whether the article was advanced in value or improved in condition abroad, and by what operation
Whether the foreign work was a repair or alteration, including warranty work, versus further processing
For metal articles, whether the item was exported for further processing and returned for additional processing
For textiles and apparel, whether the goods qualify under a bilateral textile program or were assembled in Mexico from U.S.-formed and cut fabric

Often confused with

U.S. goods returned with no processing abroad
No repair, alteration or processing took place, so 9801 applies instead of 9802.
Heading 9801
Foreign articles imported into the United States to be repaired here
Heading 9813 covers goods brought in for repair or processing in the United States.
Heading 9813
Goods entered under the US-Mexico-Canada Agreement
Preferential USMCA entry is claimed under 9823, not under the 9802 processing provisions.
Heading 9823
Personal and household effects of a traveler arriving from abroad
Traveler allowances and personal importations are classified in 9804.
Heading 9804
Reusable shipping containers and repair components for them
Containers and their accessories are covered by 9803.
Heading 9803

Frequently asked questions

What is the HTS code for U.S. photographic film exposed abroad and returned?

It is classified under 9802.00.20.00, which covers U.S.-made photographic films and dry plates exposed abroad, whether developed or not, excluding motion-picture films for commercial use. The general (MFN) rate is Free.

What is the duty on a U.S. engine returned after warranty repair abroad?

Use 9802.00.40.20 for internal combustion engines repaired or altered abroad under a warranty. The general (MFN) rate is a duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter).

How do I classify U.S. metal parts exported for further processing and then returned?

Classify them under 9802.00.60.00 when the metal article was manufactured in the United States, exported for further processing, and returned for additional processing. The general (MFN) rate is a duty upon the value of such processing outside the United States (see U.S. note 3 of this subchapter).

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.