Rate Notice: 5.9% general rate increase Jan 1, 2026 — Learn More
    UNIS logo

    9801.00.10

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad

    This code details the classification of goods previously exported from the U.S. that are now being returned, whether unchanged or after repair/alteration. Use these provisions to determine duty-free or reduced-duty treatment for returned U.S. goods, found within Chapter 98, specifically subchapter I, and understand any applicable conditions or restrictions.

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad

    Detailed information for HTS Code 9801.00.10

    AI Summary

    This section of the Harmonized Tariff Schedule covers articles that were exported from the United States and are now being returned, either in the same condition or after undergoing repairs or alterations, under specific conditions outlined in the notes. The code 9801.00 specifically addresses goods returned without having been further manufactured or improved, encompassing a very detailed list of subdivisions by specific product classifications. These subdivisions allow for precise statistical reporting, and the notes emphasize that statistical suffixes should be used to identify the original classification of the item when determining duty rates, particularly if the item was previously subject to internal revenue tax or drawback. Importers should carefully review the extensive list of subdivisions and accompanying notes to select the correct statistical suffix based on the product's original classification and any applicable tax or drawback considerations.

    ChapterChapter 98 - Special classification provisions
    SectionSection XXII - Special Classification Provisions; Temporary Legislation; Temporary Modifications Proclaimed pursuan

    Duty snapshot

    Quick reference for the duty outcomes tied to this HTS line.

    General Duty

    Free

    Standard trade partners (NTR)

    Special Duty

    N/A

    Eligible FTA or preference programs

    The main code 9801.00 covers articles exported and returned, not advanced or improved in condition, and generally receives duty-free treatment as detailed in the US Notes. This means no duty is assessed on these returned goods, provided they meet specific conditions like not being exported with drawback or involving certain bonded warehouse situations. The numerous subheadings (9801.00.10 through 9801.00.99) further specify the types of goods covered within this duty-free framework, offering granularity for statistical reporting. No specific rate is specified for any of the subheadings because they fall under the general duty-free provision of 9801.00; however, statistical reporting is required, with units varying depending on the specific article being reported as noted in the chapter notes. The unit of quantity is not specified but needs to match the original provision from which the rate was derived.

    Need help importing?
    _

    Submit your details, and our team will confirm the correct classification and answer your questions.

    Code subdivisions

    9801.00.10.10

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Articles previously exported with intent to reimport after temporary use abroad

    9801.00.10.12

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported

    Parent subheading for dairy herd replacements
    9801.00.10.15

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Meat and poultry products provided for in chapter 2 or 16

    9801.00.10.26

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Peanuts provided for in heading 1202

    9801.00.10.27

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 28

    9801.00.10.28

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 30

    9801.00.10.29

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 37

    9801.00.10.30

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 71

    9801.00.10.31

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 82

    Parent subheading for dairy herd replacements
    9801.00.10.35

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 84: > Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10

    9801.00.10.37

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 84: > Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 8436

    9801.00.10.43

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 84: > Articles provided for in headings 8470, 8471, 8472 or 8473

    9801.00.10.45

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 84: > Other

    9801.00.10.49

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 85: > Articles provided for in headings 8501, 8502 or 8503

    9801.00.10.51

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 85: > Articles provided for in heading 8504

    9801.00.10.53

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 85: > Articles provided for in headings 8517, 8519, 8525, 8527 or 8529

    9801.00.10.55

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 85: > Other

    9801.00.10.59

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 86

    Parent subheading for dairy herd replacements
    9801.00.10.63

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in heading 8701

    9801.00.10.64

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in heading 8702

    9801.00.10.65

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in heading 8703

    9801.00.10.66

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in heading 8704

    9801.00.10.67

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in headings 8706, 8707 or 8708

    9801.00.10.69

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Articles provided for in headings 8705 or 8709

    9801.00.10.74

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 87: > Other

    9801.00.10.75

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 88: > Articles provided for in headings 8801 or 8802

    9801.00.10.77

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 88: > Articles provided for in heading 8804

    9801.00.10.79

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 88: > Articles provided for in headings 8805, 8806 or 8807

    9801.00.10.89

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 89

    9801.00.10.90

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 90

    Parent subheading for dairy herd replacements
    9801.00.10.92

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 94: > Articles provided for in headings 9401, 9402 or 9403

    9801.00.10.94

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 94: > Other

    9801.00.10.97

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Articles provided for in chapter 97

    9801.00.10.98

    Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad > Other: > Other

    View HTS reference

    Chapter & section notes

    Chapter notes

    Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes CHAPTER 98 SPECIAL CLASSIFICATION PROVISIONS XXII 98-1 U.S. Notes 1. The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met. 2. In the absence of a specific provision to the contrary, the tariff status of an article is not affected by the fact that it was previously imported into the customs territory of the United States and cleared through customs whether or not duty was paid upon such previous importation. 3. Any article exempted under subchapters IV through VII, inclusive, or subchapter IX from the payment of duty shall be exempt also from the payment of any internal-revenue tax imposed upon or by reason of importation. Statistical Notes 1. Statistical data are not to be furnished with respect to articles classified in those headings of this chapter for which no statistical suffix is shown. 2. For articles provided for in this chapter, the rate of duty for which is derived from a provision elsewhere in the tariff schedule, the citation to be used in statistical reporting shall be the 10-digit statistical reporting number provided in this chapter followed by the reporting number of the provision from which such rate is derived.The unit of quantity reported hereunder for such articles shall be the same as the unit of quantity for the provision from which the rate was derived. For example, 10 new fully automatic arc welding machines exported for repairs or alterations pursuant to a warranty and returned to the United States the statistical reporting number shall be 9802.00.4040-8515.31.0000, with the quantity being shown as 10 and the value as dutiable value. NOTICE TO EXPORTERS The statistical reporting numbers contained in this chapter apply only to imports and may not be reported on Shipper's Export Declarations. See Notice to Exporters preceding chapter 1. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes SUBCHAPTER I ARTICLES EXPORTED AND RETURNED, NOT ADVANCED OR IMPROVED IN CONDITION; ANIMALS EXPORTED AND RETURNED XXII 98-I-1 U.S. Notes 1. The provisions in this subchapter (except subheadings 9801.00.70 and 9801.00.80) shall not apply to any article: (a) Exported with benefit of drawback; (b) Of a kind with respect to the importation of which an internal-revenue tax is imposed at the time such article is entered, unless such article was subject to an internal-revenue tax imposed upon production or importation at the time of its exportation from the United States and it shall be proved that such tax was paid before exportation and was not refunded; or (c) Manufactured or produced in the United States in a customs bonded warehouse or under heading 9813.00.05 and exported under any provision of law. 2. For the purposes of subheadings 9801.00.70 and 9801.00.80: (a) When because of the destruction of customs records or for other cause it is impracticable to establish whether drawback was allowed, or the amount allowed, on a returned article, there shall be assessed thereon an amount of duty equal to the estimated drawback and internal-revenue tax which would be allowable or refundable if the imported merchandise used in the manufacture or production of the returned article were dutiable or taxable at the rate applicable to such merchandise on the date of entry, but in no case more than the duty and tax that would apply if the article were wholly of foreign origin; (b) Tobacco products and cigarette papers and tubes classifiable under such subheading may be released from customs custody, without payment of that part of duty attributable to the internal-revenue tax, for return to internal-revenue bond as provided by section 5704(d) of the Internal Revenue Code of 1954; and (c) In order to facilitate the ascertainment and collection of the duty provided for, the Secretary of the Treasury is authorized to ascertain and specify the amounts of duty equal to drawback or internal-revenue tax which shall be applied to articles or classes or kinds of articles, and to exempt from the assessment of duty articles or classes or kinds of articles with respect to which the collection of such duty involves expense and inconvenience to the Government which is disproportionate to the probable amount of such duty. Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XXII 98-I-2

    Section notes

    SECTION XXII SPECIAL CLASSIFICATION PROVISIONS;TEMPORARY LEGISLATION;TEMPORARY MODIFICATIONS ESTABLISHED PURSUANT TO TRADE LEGISLATION; ADDITIONAL IMPORT RESTRICTIONS ESTABLISHED PURSUANT TO SECTION 22 OF THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED XXII-1 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes XXII-2 Harmonized Tariff Schedule of the United States Revision 29 (2025) Annotated for Statistical Reporting Purposes

    Latest update

    Last updated

    November 15, 2025

    Revised every January & July

    Let's get your shipment cleared

    Submit your details and our team will help with classification and compliance.