9802.00.91.00
Textile and apparel goods, assembled in Mexico in which all fabric components, excluding visible lining fabrics, were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that the goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly
Classification path
- Textile and apparel goods, assembled in Mexico in which all fabric components, excluding visible lining fabrics, were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that the goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly
Rates of duty
- General (MFN)
- n/a
- Column 2Cuba, North Korea, Russia, Belarus
- n/a
- Unit of quantity
Trade agreement rates
Related lines in heading 9802
- 9802.00.20.00Photographic 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 notFree
- 9802.00.40.20Repairs or alterations made pursuant to a warranty / Internal combustion enginesA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 9802.00.40.40Repairs or alterations made pursuant to a warranty / OtherA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 9802.00.50.10Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapterA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 9802.00.50.30Articles exported for repairs or alterations / Internal combustion enginesA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 9802.00.50.60Articles exported for repairs or alterations / OtherA duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter)
- 9802.00.60.00Any article of metal (as defined in U.S. note 3(e) of this subchapter) manufactured in the United States or subjected to a process of manufacture in the United States, if exported for further processing, and if the exported article as processed outside the United States, or the article which results from the processing outside the United States, is returned to the United States for further processingA duty upon the value of such processing outside the United States (see U.S. note 3 of this subchapter)
- 9802.00.80.15Articles eligible pursuant to bilateral textile agreements for entry under a Special Access Program and entered in compliance with procedures established by the Committee for the Implementation of Textile Agreements (CITA)A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)
- 9802.00.80.16Articles eligible pursuant to bilateral textile agreements for entry under the Outward Processing Programs and entered in compliance with procedures established by the Committee for the Implementation of Textile Agreements (CITA)A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)
- 9802.00.80.40Articles for which duty free treatment is claimed under U.S. note 2(b) to this subchapterA duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)
- 9802.00.80.42Articles for which duty free treatment is claimed under U.S. note 7(a) to this subchapterA duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)
- 9802.00.80.44Articles for which duty free treatment is claimed under U.S. note 7(b)(i) to this subchapterA duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter)
About 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
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.
Full guide to heading 9802Products 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
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).
Source: USITC Harmonized Tariff Schedule, retrieved October 21, 2026.