Revised HS/HTS Code 2023: Harmonized Tariff Schedule (HTS) Code of the United States for Special classification provisions.
Chapter-98 Harmonized System Code
Special classification provisions
SUBCHAPTER I
ARTICLES EXPORTED AND RETURNED, NOT ADVANCED OR
IMPROVED IN CONDITION; ANIMALS EXPORTED AND RETURNED
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.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98010010 | 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 |
| 98010011 | United States Government property, returned to the United States without having been advanced in value or improved in condition by any means while abroad, entered by the United States Government or a contractor to the United States Government, and certified by the importer as United States Government property |
| 98010020 | Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States |
| 98010025 | Articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them from, the United States |
| 98010026 | Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation |
| 98010030 | Any aircraft engine or propeller, or any part or accessory of either, previously imported, with respect to which the duty was paid upon such previous importation, if (1) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under loan, lease or rent to an aircraft owner or operator as a temporary replacement for an aircraft engine being overhauled, repaired, rebuilt or reconditioned in the United States, and (2) reimported by or for the account of the person who exported it from the United States |
| Articles, when returned after having been exported for use temporarily abroad solely for any of the following purposes, if imported by or for the account of the person who exported them: | |
| 98010040 | Exhibition, examination or experimentation, for scientific or educational purposes |
| 98010050 | Exhibition in connection with any circus or menagerie |
| 98010060 | Exhibition or use at any public exposition, fair or conference |
| 98010065 | Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resources |
| Articles previously exported from the United States which– except for U.S. note 1 of this subchapter–would qualify for free entry under one of the foregoing items and are not otherwise free of duty: | |
| 98010070 | Aircraft exported from the United States with benefit of drawback or heading 9813.00.05 |
| 98010080 | Other, except articles excluded by U.S. note 1(c) of this subchapter |
| 98010085 | Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items |
| 98010090 | Animals, domesticated, straying across the boundary line into any foreign country, or driven across such boundary line by the owner for temporary pasturage purpose only, together with their offspring; all the foregoing if brought back to the United States within 8 months |
SUBCHAPTER II
ARTICLES EXPORTED AND RETURNED, ADVANCED OR IMPROVED ABROAD
Except for goods subject to USMCA drawback this subchapter shall not apply to any article exported:
(a) From continuous customs custody with remission, abatement or refund of duty;
(b) With benefit of drawback;
(c) To comply with any law of the United States or regulation of any Federal agency requiring exportation; or
(d) After manufacture or production in the United States under heading 9813.00.05.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98020020 | 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 |
| Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for repairs or alterations: | |
| 98020040 | Repairs or alterations made pursuant to a warranty |
| 98020050 | Other |
| 98020060 | Any 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 processing |
| 98020080 | Articles, except goods of heading 9802.00.91 and goods imported under provisions of subchapter XIX of this chapter and goods imported under provisions of subchapter XX, assembled abroad in whole or in part of fabricated components, the product of the United States, which (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 such as cleaning, lubricating and painting |
| 98020091 | 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 |
SUBCHAPTER III
SUBSTANTIAL CONTAINERS OR HOLDERS
This subchapter covers only the following:
(a) Substantial containers or holders which are subject to tariff treatment as imported articles and are:
- (i) Imported empty and not within the purview of a provision which specifically exempts them from duty; or
- (ii) Imported containing or holding articles, and which are not of a kind normally sold therewith or are entered separately therefrom; and
(b) Certain repair components, accessories and equipment.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98030050 | Substantial containers and holders, if products of the United States (including shooks and staves of United States production when returned as boxes or barrels containing merchandise), or if of foreign production and previously imported and duty (if any) thereon paid, or if of a class specified by the Secretary of the Treasury as instruments of international traffic, repair components for containers of foreign production which are instruments of international traffic, and accessories and equipment for such containers, whether the accessories and equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container |
SUBCHAPTER IV
PERSONAL EXEMPTIONS EXTENDED TO RESIDENTS
AND NONRESIDENTS
If:
- (a) Any jewelry or similar articles of personal adornment having an aggregate value of $300 or more which have been exempted from duty under subheading 9804.00.20 is sold within 3 years after the date of importation; or
- (b) Any article which has been exempted from duty under subheading 9804.00.35 is sold within 1 year after the date of importation; or
- (c) Any automobile exempted from duty under subheading 9804.00.60 is used otherwise than for the purpose therein expressed or is not returned abroad within the time and manner prescribed by the Secretary of the Treasury,
without prior payment to the United States of the duty which would have been payable at the time of entry if the article had been entered without the benefit of any of these subheadings, such article, or its value (to be recovered from the importer), shall be subject to forfeiture. An article sold pursuant to a judicial order or in liquidation of the estate of a decedent shall not be subject to the provisions of this note.
In the case of persons arriving from a contiguous country which maintains a free zone or free port, if the Secretary of the Treasury deems it necessary in the public interest and to facilitate enforcement of the requirement that the exemption in subheading 9804.00.70 shall apply only to articles acquired as an incident of the foreign journey, he shall prescribe by regulation or instruction, the application of which may be restricted to one or more ports of entry, that such exemption shall be allowed only to residents who have remained beyond the territorial limits of the United States for not less than a specified period, not to exceed 24 hours, and, after the expiration of 90 days after the date of such regulation or instruction, allowance of the said exemption shall be subject to the limitations so prescribed.
A person arriving in the United States:
- (a) On duty as an employee of a vessel, vehicle or aircraft, engaged in international traffic, or
- (b) From a trip during which he was so employed,
shall not be entitled to the exemptions provided for in this subchapter (other than those in heading 9804.00.80), unless he is permanently leaving such employment without the intention of resuming it on the same or another carrier.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles imported by or for the account of any person arriving in the United States from a foreign country: | |
| 98040005 | Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale |
| 98040010 | Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account |
| Articles by or for the account of any person emigrating from a foreign country to the United States: | |
| 98040015 | Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad |
| Articles imported by or for the account of any person arriving in the United States who is not a returning resident thereof: | |
| 98040020 | Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale |
| 98040025 | Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption |
| 98040030 | Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours |
| 98040035 | Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance |
| 98040040 | Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place |
| Articles imported by or for the account of any person arriving in the United States who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the Virgin Islands of the United States): | |
| 98040045 | All personal and household effects taken abroad by him or for his account |
| 98040050 | Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries |
| 98040055 | Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes |
| 98040060 | Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile |
| 98040065 | Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars. |
| 98040070 | Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including: (a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions) |
| 98040072 | Articles whether or not accompanying a person, not over $800 in aggregate fair market value in the country of acquisition, including- (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) |
| 98040075 | Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory |
| 98040080 | Articles (including not over 50 cigars, or 300 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages), reasonable and appropriate, and intended exclusively, for the bona fide personal use of, and (except for articles consumed in use) to be taken out of the United States by, any person arriving in the United States who is leaving a vessel, vehicle or aircraft, engaged in international traffic, on which he is employed, with the intention of resuming such employment |
| 98040085 | Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad |
SUBCHAPTER V
PERSONAL EXEMPTIONS EXTENDED TO
UNITED STATES PERSONNEL AND EVACUEES
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98050050 | The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions |
SUBCHAPTER VI
PERSONAL EXEMPTIONS EXTENDED TO DISTINGUISHED VISITORS AND TO
PERSONNEL OF FOREIGN GOVERNMENTS OR INTERNATIONAL ORGANIZATIONS
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Baggage and effects of the following persons who are aliens: | |
| 98060005 | Upon the request of the Department of State, ambassadors, ministers, charge d’affaires, secretaries, counselors, attaches and other representatives, officers and employees of foreign governments, accredited to the United States or en route to or from other countries to which accredited, and their immediate families, suites and servants |
| 98060010 | Upon the request of the Department of State, diplomatic couriers of foreign governments |
| 98060015 | Upon the request of the Department of State, representatives of foreign governments in or to, and officers and employees of, organizations designated by the President of the United States as public international organizations pursuant to section 1 of the International Organizations Immunities Act (22 U.S.C. 288), and their immediate families, suites and servants |
| 98060020 | Persons on duty in the United States as members of the armed forces of any foreign country and their immediate families |
| 98060025 | Upon the request of the Department of State, persons designated by the Department of State as high officials of foreign governments or distinguished foreign visitors and their immediate families |
| 98060030 | Upon the request of the Department of State, persons designated pursuant to statute or pursuant to treaties ratified by the United States Senate |
| 98060035 | Upon the request of the Department of State, personal effects and equipment of groups or delegations of foreign residents arriving in the United States on goodwill visits of short duration to participate in patriotic celebrations, festivals and other demonstrations of public interest and which will be exported or destroyed at the conclusion of the visit |
| Articles entered for the personal or family use of the following persons who are aliens on duty in the United States: | |
| 98060040 | Upon the request of the Department of State, ambassadors, ministers, charge d’affaires, secretaries, counselors and attaches of foreign embassies and legations |
| 98060045 | Members of the armed forces of any foreign country |
| 98060050 | Upon the request of the Department of State, other representatives, officers and employees of foreign governments |
| 98060055 | Upon the request of the Department of State, persons designated pursuant to statute or pursuant to treaties ratified by the United States Senate |
SUBCHAPTER VII
OTHER PERSONAL EXEMPTIONS
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98070040 | Articles of metal (including medals, trophies and prizes), for bestowal on persons in the United States, as honorary distinctions, by foreign countries or citizens of foreign countries |
| 98070050 | Upon the request of the Department of State, articles from citizens of foreign countries for presentation to the President or Vice President of the United States |
SUBCHAPTER VIII
IMPORTATIONS OF THE UNITED STATES GOVERNMENT
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles for the use of any agency of the United States Government: | |
| 98080010 | Engravings, etchings, photographic prints, whether bound or unbound, recorded video tapes and exposed photographic films (including motion-picture films) whether or not developed; official government publications in the form of microfilm, microfiches, or similar film media |
| 98080020 | Articles for the Department of State: Sound recordings and recorded video tapes for use by it in the program authorized by the United States Information and Educational Exchange Act of 1948 (22 U.S.C. 1431-1479) |
| 98080030 | Articles for military departments: Materials certified to the Commissioner of Customs by the authorized procuring agencies to be emergency war material purchased abroad |
| 98080040 | Articles for the General Services Administration: Materials certified by it to the Commissioner of Customs to be strategic and critical materials procured under the Strategic and Critical Materials Stock Piling Act (50 U.S.C. 98-98h) |
| 98080050 | Articles for the Nuclear Regulatory Commission or the Department of Energy: Materials certified by it to the Commissioner of Customs to be source materials the entry of which is necessary in the interest of the common defense and security |
| 98080060 | Articles for the use of the Department of Agriculture or of the United States Botanic Garden: Plants, seeds and all other material for planting |
| 98080070 | Articles for the Commodity Credit Corporation: Materials certified by it to the Commissioner of Customs to be strategic materials acquired by that agency as a result of barter or exchange of agricultural commodities or products |
| 98080080 | Articles for the National Aeronautics and Space Administration and articles imported to implement international programs between the National Aeronautics and Space Administration and foreign entities, including launch services agreements: Goods certified by it to the Commissioner of Customs to be imported for the use of the National Aeronautics and Space Administration or for the implementation of an international program of the National Aeronautics and Space Administration, including articles to be launched into space and parts thereof, ground support equipment and uniquely associated equipment for use in connection with an international program of the National Aeronautics and Space Administration, including launch services agreements |
SUBCHAPTER IX
IMPORTATIONS OF FOREIGN GOVERNMENTS AND INTERNATIONAL
ORGANIZATIONS
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98090010 | Public documents, whether or not in the form of microfilm, microfiches, or similar film media (including exposed and developed motion picture and other films, recorded video tapes and sound recordings) issued essentially at the instance and expense of a foreign government, of a political subdivision of a foreign country or of an international organization the membership of which includes two or more foreign countries |
| Articles for foreign governments on a reciprocal basis and for public international organizations: | |
| 98090020 | Upon the request of the Department of State, office supplies and equipment and other articles for the official use of representatives of foreign governments or of personnel of public international organizations, on duty in the United States |
| 98090030 | Articles for the official use of members of the armed forces of any foreign country on duty in the United States |
| Upon the request of the Department of State, articles (other than communications satellites and parts thereof) which are the property of a foreign government or of a public international organization: | |
| 98090040 | Articles which, while in the United States, will remain the property of such government or of such organization and will be used only in connection with noncommercial functions of such government or of such organization, including exhibitions which are sponsored by or participated in by such government or such organization and which are not commercial in character or connected with commercial undertakings |
| 98090050 | Prosthetic appliances furnished by a foreign government to former members of its armed forces who reside in the United States |
| 98090060 | Headstones furnished by a foreign government for graves of its war veterans buried in the United States |
| 98090070 | Articles for presentation as gifts to the United States Government, to any State or local government or to any public institution organized in the United States |
| 98090080 | Printed matter, not containing advertising matter, for free distribution |
SUBCHAPTER X
IMPORTATIONS OF RELIGIOUS, EDUCATIONAL, SCIENTIFIC
AND OTHER INSTITUTIONS
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles imported for the use of an institution established solely for religious purposes: | |
| 98100005 | Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed |
| 98100010 | Painted, colored or stained glass windows and parts thereof, all the foregoing valued over $161 per square meter and designed by, and produced by or under the direction of, a professional artist |
| 98100015 | Regalia |
| 98100020 | Hand-woven fabrics, to be used by the institution in making religious vestments for its own use or for sale |
| Articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar nonprofit activities staffed and controlled by such institution | |
| 98100025 | Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché) |
| Articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes, or for the encouragement of the fine arts: | |
| 98100030 | Drawings and plans, reproductions thereof, engravings, etchings, lithographs, woodcuts, globes, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed |
| 98100035 | Letters, numbers, and other symbols; number cards and other arithmetical materials; printed matter; blocks and other dimensional shapes; geometrical figures, plane or solid; geographical globes; tuned bells and basic materials for understanding music; model articles and figures of animate objects; puzzles and games; flags; dressing frames; dummy clocks; bottles, boxes, and other containers or holders; all the foregoing, whether or not in sets, fabricated to specification and designed for the classroom instruction of children; and containers or holders fabricated to specification and designed for the storage of such instructional articles when not in use |
| 98100040 | Sculptures and statuary |
| 98100045 | Regalia |
| 98100050 | Any textile machine or machinery or part thereof, solely for the instruction of students |
| 98100055 | Patterns and models exclusively for exhibition or educational use at any such institution |
| Articles entered for the use of any nonprofit institution, whether public or private, established for educational or scientific purposes | |
| 98100060 | Instruments and apparatus, if no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States (see U.S. note 6 to this subchapter) |
| 98100065 | Repair components for instruments or apparatus admitted under subheading 9810.00.60 |
| 98100067 | Tools specially designed to be used for the maintenance, checking, gauging or repair of instruments or apparatus admitted under subheading 9810.00.60 |
| 98100070 | Wild animals (including birds and fish) imported for use, or for sale for use, in any scientific public collection for exhibition for scientific or educational purposes |
| 98100075 | Articles imported for the use of an institution established to encourage the saving of human life: Lifeboats and life-saving apparatus |
| Articles imported for the use of any nonprofit institution, whether public or private, established for educational, scientific or therapeutic purposes: | |
| 98100080 | Apparatus utilizing any radioactive substance in medical diagnosis or therapeutic treatment, including the radioactive material itself when contained in the apparatus as an integral element thereof, and parts or accessories of any of the foregoing |
| 98100085 | Cellulosic plastics materials imported for use in artificial kidney machines or apparatus by a hospital or by a patient pursuant to prescription of a physician |
| 98100090 | Prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution |
| 98100095 | Scrolls or tablets of wood or paper, commonly known as Gohonzon, imported for use in public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution |
SUBCHAPTER XI
SAMPLES FOR SOLICITING ORDERS
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98110020 | Alcoholic beverage samples (each sample containing not more than 300 milliliters if a malt beverage, not more than 150 milliliters if a wine and not more than 100 milliliters if any other alcoholic beverage) to be used in the United States only for soliciting orders by persons importing alcoholic beverages in commercial quantities |
| 98110040 | Samples of tobacco products, and cigarette papers and tubes (each sample consisting of not more than (a) 3 cigars, (b) 3 cigarettes, (c) 3.5 grams of tobacco, (d) 3.5 grams of snuff, (e) 3 cigarette tubes or (f) 25 cigarette papers) to be used in the United States only for soliciting orders by persons importing tobacco products, cigarette papers or cigarette tubes in commercial quantities |
| 98110060 | Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries |
SUBCHAPTER XII
ARTICLES ADMITTED FREE OF DUTY UNDER BOND FOR
PERMANENT EXHIBITION
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98120020 | Articles imported for exhibition by any institution or society established for the encouragement of agriculture, arts, education or science, or for such exhibition by any State or for a municipal corporation |
| 98120040 | Articles imported by any institution, society or State, or for a municipal corporation, for the purpose of erecting a public monument |
SUBCHAPTER XIII
ARTICLES ADMITTED TEMPORARILY FREE OF DUTY UNDER BOND
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98130005 | Articles to be repaired, altered or processed (including processes which result in articles manufactured or produced in the United States) |
| 98130010 | Models of women’s wearing apparel imported by manufacturers for use solely as models in their own establishments |
| 98130015 | Articles imported by illustrators and photographers for use solely as models in their own establishments, in the illustrating of catalogues, pamphlets or advertising matters |
| 98130020 | Samples solely for use in taking orders for merchandise |
| 98130025 | Articles solely for examination with a view to reproduction, or for such examination and reproduction (except photoengraved printing plates for examination and reproduction); and motion-picture advertising films |
| 98130030 | Articles intended solely for testing, experimental or review purposes, including specifications, photographs and similar articles for use in connection with experiments or for study |
| 98130035 | Automobiles, motorcycles, bicycles, airplanes, airships, balloons, boats, racing shells and similar vehicles and craft, and the usual equipment of the foregoing; all the foregoing which are brought temporarily into the United States by nonresidents for the purpose of taking part in races or other specific contests |
| 98130040 | Locomotives and other railroad equipment brought temporarily into the United States for use in clearing obstructions, fighting fires or making emergency repairs on railroads within the United States, or for use in transportation otherwise than in international traffic when the Secretary of the Treasury finds that the temporary use of foreign railroad equipment is necessary to meet an emergency |
| 98130045 | Containers for compressed gases, filled or empty, and containers or other articles in use for covering or holding merchandise (including personal or household effects) during transportation and suitable for reuse for that purpose |
| 98130050 | Professional equipment, tools of trade, repair components for equipment or tools admitted under this heading and camping equipment; all the foregoing imported by or for nonresidents sojourning temporarily in the United Statesand for the use of such nonresidents |
| 98130055 | Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for export |
| 98130060 | Animals and poultry brought into the United States for the purpose of breeding, exhibition or competition for prizes, and the usual equipment therefor |
| 98130070 | Works of the free fine arts, engravings, photographic pictures and philosophical and scientific apparatus brought into the United States by professional artists, lecturers or scientists arriving from abroad for use by them for exhibition and in illustration, promotion and encouragement of art, science or industry in the United States |
| 98130075 | Automobiles, automobile chassis, automobile bodies, cutaway portions of any of the foregoing and parts for any of the foregoing, finished, unfinished or cutaway, when intended solely for show purposes |
SUBCHAPTER XIV
TEA ADMITTED FREE UNDER BOND
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98140050 | Tea, tea waste and tea siftings and sweepings, all the foregoing to be used solely for manufacturing theine, caffeine or other chemical products whereby the identity and character of the original material is entirely destroyed or changed |
SUBCHAPTER XV
PRODUCTS OF AMERICAN FISHERIES
An American fishery, for the purposes of this subchapter, is a fishing enterprise conducted under the American flag by vessels of the United States on the high seas or in foreign waters in which such vessels have the right, by treaty or otherwise, to take fish or other marine products and may include a shore station operated in conjunction with such vessels by the owner or master thereof.
None of the headings in this subchapter shall apply to fish, fresh, chilled or frozen, in the form of fillets, steaks or slices substantially free of bone (including any of the foregoing divided into sections), if produced in a foreign country, or its territorial waters, in whole or in part with the use of the labor of persons who are not residents of the United States.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| 98150020 | Products of American fisheries (including fish, shellfish and other marine animals, spermaceti and marine animal oils), which have not been landed in a foreign country, or which, if so landed, have been landed solely for transshipment without change in condition |
| 98150040 | Fish (except cod, cusk, haddock, hake, mackerel, pollock and swordfish), the product of American fisheries, landed in a foreign country and there processed by removal of heads, viscera or fins, or by chilling or freezing, or by any combination of these processes, but not otherwise processed |
| 98150060 | Products of American fisheries, prepared or preserved by an American fishery on the treaty coasts of Labrador, Magdalen Islands and Newfoundland, as such coasts are defined in the convention of 1818 between the United States and Great Britain |
SUBCHAPTER XVI
NONCOMMERCIAL IMPORTATIONS OF LIMITED VALUE
For the purposes of this subchapter the rates of duty for articles provided in this subchapter shall be assessed in lieu of any other rates of duty, except free rates of duty on such articles, unless the Secretary of the Treasury or his delegate determines, in accordance with regulations, that the application of the rate of duty provided in this subchapter to any article in lieu of the rate of duty otherwise applicable thereto adversely affects the economic interest of the United States.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles for personal or household use, or as bona fide gifts, not imported for the account of another person, valued in the aggregate at not over $1,000 fair retail value in the country of acquisition, if the person claiming the benefit of subheading 9816.00.20 or 9816.00.40, or both, has not received the benefits thereof within the 30 days immediately preceding his arrival: | |
| 98160020 | Accompanying a person, arriving in the United States (exclusive of duty-free articles and articles acquired in American Samoa, Guam or the Virgin Islands of the United States) |
| 98160040 | Imported by or for the account of a person (whether or not accompanying him) arriving directly or indirectly from American Samoa, Guam or the Virgin Islands of the United States, acquired in such insular possessions as an incident of such person’s physical presence |
SUBCHAPTER XVII
OTHER SPECIAL CLASSIFICATION PROVISIONS
(a) No article shall be exempted from duty under heading 9817.00.40 unless either —
(i) a Federal agency (or agencies) designated by the President determines that such article is visual or auditory material of an educational, scientific or cultural character within the meaning of the Agreement for Facilitating the International Circulation of Visual and Auditory Materials of an Educational, Scientific, and Cultural Character (17 UST (pt. 2) 1578; Beirut Agreement), or
(ii) such article —
(A) is imported by, or certified by the importer to be for the use of, any public or private institution or association approved as educational, scientific, or cultural by a Federal agency or agencies designated by the President for the purpose of duty-free admission pursuant to the Nairobi Protocol to the Florence Agreement, and
(B) is certified by the importer to be visual or auditory material of an educational, scientific, or cultural character or to have been produced by the United Nations or any of its specialized agencies. For the purposes of subparagraph (i), whenever the President determines that there is, or may be, profitmaking exhibition or use of articles described in heading 9817.00.40 which interferes significantly (or threatens to interfere significantly) with domestic production of similar articles, he may prescribe regulations imposing restrictions on the entry under one of the above-cited subheadings of such foreign articles to insure that they will be exhibited or used only for nonprofitmaking purposes.
(b) For purposes of headings 9817.00.42 through 9817.00.48, inclusive, no article shall be exempted from duty unless it meets the criteria set forth in the subparagraphs (a)(ii)(A) and (B) of this note.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Nets or sections or parts of nets: | |
| 98170020 | Monofilament gill nets to be used for fish sampling |
| 98170030 | To be used in taking wild birds under license issued by an appropriate Federal or State governmental authority |
| 98170040 | Developed photographic film, including motion-picture film on which pictures or sound and pictures have been recorded; photographic slides; transparencies; sound recordings; recorded video tape; models (except toy models); charts; maps; globes; and posters; all of the foregoing which are determined to be visual or auditory materials in accordance with U.S. note 1(a) of this subchapter |
| Articles determined to be visual or auditory materials in accordance with U.S. note 1 of this subchapter: | |
| 98170042 | Holograms for laser projection; microfilm, microfiches and similar articles |
| 98170044 | Motion-picture films in any form on which pictures, or sound and pictures, have been recorded, whether or not developed |
| 98170046 | Sound recordings, combination sound and visual recordings, and magnetic recordings; video discs, video tapes and similar articles |
| 98170048 | Patterns and wall charts; globes; mock-ups or visualizations of abstract concepts such as molecular structures or mathematical formulae; materials for programmed instruction; and kits containing printed materials and audio materials or any combination of two or more of the foregoing |
| 98170050 | Machinery, equipment and implements to be used for agricultural or horticultural purposes |
| 98170060 | Parts to be used in articles provided for in headings 8432, 8433, 8434 and 8436, whether or not such parts are principally used as parts of such articles and whether or not covered by a specific provision within the meaning of additional U.S. rule of interpretation 1(c) |
| 98170070 | Animals, game, imported to be liberated in the United States for stocking purposes |
| Unwrought metal including remelt scrap ingot (except copper, lead, zinc and tungsten) in the form of pigs, ingots or billets (a) which are defective or damaged, or have been produced from melted down metal waste and scrap for convenience in handling and transportation without sweetening, alloying, fluxing or deliberate purifying, and (b) which cannot be commercially used without re-manufacture; relaying or rerolling rails; and articles of metal (except articles of lead, of zinc or of tungsten, and not including metal-bearing materials provided for in section VI, chapter 26 or subheading 8549.11, 8549.12, 8549.13, 8549.14, 8549.19 and not including unwrought metal provided for in chapters 72-81) to be used in remanufacture by melting or to be processed by shredding, shearing, compacting or similar processing which renders them fit only for the recovery of the metal content: | |
| 98170080 | Articles of copper |
| 98170090 | Other Pigs, ingots or billets Relaying or rerolling rails |
| Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles: Articles for the blind: | |
| 98170092 | Books, music and pamphlets, in raised print, used exclusively by or for them |
| 98170094 | Braille tablets, cubarithms, and special apparatus, machines, presses, and types for their use or benefit exclusively |
| 98170098 | Theatrical scenery, properties and apparel brought into the United States by proprietors or managers of theatrical, ballet, opera or similar productions arriving from abroad for temporary use by them in such productions |
| 98172205 | Rum, tafia, liqueurs and spirituous beverages, of a type classifiable in subheading 2208.40 or 2208.90 and described in U.S. note 6 to this subchapter |
| 98172901 | Cyclic organic chemical products in any physical form having an aromatic or modified aromatic structure, however provided for in chapter 29 |
| 98172902 | Methanol (Methyl alcohol) produced from natural gas aboard a vessel on the high seas or in foreign waters |
| 98175701 | Needle-craft display models, primarily hand stitched, of completed mass-produced kits |
| 98176000 | Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event, articles to be used in exhibitions depicting the culture of a country participating in such an event; and, if consistent with the foregoing, such other articles as the Secretary of the Treasury may allow |
| 98176101 | Articles of ski racing apparel which, because of their padding, construction, or other special features, are specially designed to protect against injuries from the sport of ski racing, such as blows caused by slalom gates or falls |
| 98176401 | Footwear, other than goods of heading 9021, of a kind for supporting or holding the foot following an illness, operation or injury, provided that such footwear is (1) made to measure and (2) presented singly and not in pairs and designed to fit either foot equally |
| 98178201 | Mounted tool and drill bit blanks of polycrystalline diamond |
| 98178401 | Wheelbuilding, wheel-trueing, rimpunching, tire fitting and similar machines |
| 98178501 | Prototypes to be used exclusively for development, testing, product evaluation, or quality control purposes |
| 98179501 | Utilitarian articles of a kind used in the home in the performance of specific religious or cultural ritual celebrations for religious or cultural holidays, or religious festive occasions, such as Seder plates, blessing cups, menorahs or kinaras |
| 98179505 | Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States |
SUBCHAPTER XVIII
VESSEL PARTS AND REPAIRS
The provisions of this subchapter pertain to vessels documented under the laws of the United States to engage in the foreign or coasting trade, or vessels intended to be employed in such trade, for which any entry is required under the customs laws of the United States.
Notwithstanding the provisions of subheadings 9818.00.03 through 9818.00.07, no duty shall apply to the cost of equipment, repair parts, and materials that are installed in a vessel documented under the laws of the United States and engaged in the foreign or coasting trade, if the installation is done by members of the regular crew of such vessel while the vessel is on the high seas, in foreign waters, or in a foreign port and does not involve foreign shipyard repairs by foreign labor. Declaration and entry shall not be required with respect to such installation, equipment, parts, and materials.
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon, a vessel described in U.S. note 1 to this subchapter: | |
| 98180001 | Any equipment, or any part of equipment, purchased for, or the repair parts or materials employed in, or the expense of repairs made in a foreign country with respect to, a LASH (Lighter Aboard Ship) barge utilized as a cargo container, upon first arrival of such barge in any port of the United States |
| 98180003 | Spare repair parts or materials (other than nets or nettings) which the owner or master of a vessel certifies are intended for use aboard a cargo vessel, for installation or use on such vessel, as needed, in the United States, at sea, or in a foreign country, but only if duty is or has been paid under this schedule upon first entry into the United States of each such spare part or material purchased in, or imported from, a foreign country |
| 98180005 | Spare parts necessarily installed before first entry into the United States, upon first entry into the United States of each such spare part purchased in, or imported from, a foreign country |
| 98180007 | Other, upon first arrival in any port of the United States of any vessel described in U.S. note 1 to this subchapter |
SUBCHAPTER XIX
TEXTILE AND APPAREL GOODS ELIGIBLE FOR SPECIAL TARIFF BENEFITS
UNDER THE AFRICA GROWTH AND OPPORTUNITY ACT
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles imported from a designated beneficiary sub-Saharan African country enumerated in U.S. note 1 to this subchapter | |
| 98191103 | African country enumerated in U.S. note 1 to this subchapter: Apparel articles of chapter 61 or 62 sewn or otherwise assembled in one or more such countries (except the Republic of Rwanda) from fabrics wholly formed and cut, or from components knit-to-shape, in the United States, from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 and are wholly formed and cut in the United States), the foregoing which (1) are embroidered or were subjected to stone-washing, enzyme-washing, acid washing, permapressing, oven-baking, bleaching, garment-dyeing, screen printing or other similar processes, and (2) but for such embroidery or processing are of a type otherwise described in heading 9802.00.80 of the tariff schedule |
| 98191106 | Apparel articles sewn or otherwise assembled in one or more such countries (except the Republic of Rwanda) with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more such countries from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule and are wholly formed in the United States) |
| 98191109 | Apparel articles wholly assembled in one or more such countries (except the Republic of Rwanda) from fabric wholly formed in one or more such countries from yarn originating in either the United States or one or more such countries (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 and are wholly formed and cut in one or more such countries), or from components knit-to-shape in one or more such countries from yarns originating in the United States or one or more such countries or former beneficiary sub-Saharan African countries (as defined in U.S. note 3(d) to this subchapter), or both, or apparel articles wholly formed on seamless knitting machines in such a country from yarns originating in the United States or one or more such countries or former beneficiary sub-Saharan African countries (as defined in U.S. note 3(d) to this subchapter), or both, whether or not the apparel articles are also made from any of the fabrics, fabric components formed, or components knit-to-shape described in U.S. note 2(e) to this subchapter (unless the apparel articles are made exclusively from any of the fabrics, fabric components formed, or components knit-to-shape described in such U.S. note 2(e)), subject to the provisions of U.S. note 2 to this subchapter |
| 98191112 | Apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more such lesser developed countries (except the Republic of Rwanda) enumerated in U.S. note 2(d) to this subchapter, subject to the provisions of U.S. note 2 to this subchapter, regardless of the country of origin of the fabric or the yarn used to make such articles, if entered during the period beginning on the date announced in a Federal Register notice issued by the United States Trade Representative and continuing through September 30, 2025, inclusive |
| 98191115 | Sweaters, in chief weight of cashmere, knit-to-shape in one or more such countries (except the Republic of Rwanda), the foregoing classifiable in subheading 6110.12 |
| 98191118 | Sweaters containing 50 percent or more by weight of wool measuring 21.5 microns in diameter or finer, knit-to-shape in one or more such countries (except the Republic of Rwanda) |
| 98191121 | Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries (except the Republic of Rwanda), to the extent that apparel articles of such fabrics or yarns would be eligible for the tariff treatment provided in general note 12 to the tariff schedule, without regard to the source of the fabrics or yarns |
| 98191124 | Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries (except the Republic of Rwanda) from fabrics or yarn designated by the appropriate U.S. government authority in the Federal Register as fabrics or yarn not available in commercial quantities in the United States, under any terms as such authority may provide |
| 98191127 | Handloomed, handmade, folklore articles (except apparel articles the product of the Republic of Rwanda) or ethnic printed fabrics, under the provisions of U.S. note 4 to this subchapter |
SUBCHAPTER XX
GOODS ELIGIBLE FOR SPECIAL TARIFF BENEFITS UNDER THE
UNITED STATES-CARIBBEAN BASIN TRADE PARTNERSHIP ACT
| HS Code or HTS/HSN | Description of Goods |
|---|---|
| Articles imported from a designated beneficiary Caribbean Basin Trade Partnership country enumerated in general note 17(a) to the tariff schedule: | |
| 98201103 | Apparel articles of chapter 61 or 62 sewn or otherwise assembled in one or more such countries from fabrics wholly formed and cut, or from components knit-to-shape, in the United States, from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 and are wholly formed and cut in the United States), the foregoing which (1) are embroidered or were subjected to stone-washing, enzyme-washing, acid washing, permapressing, oven-baking, bleaching, garment-dyeing, screen printing or other similar processes, (2) but for such embroidery or processing are of a type otherwise described in heading 9802.00.80 of the tariff schedule, and (3) meet the requirements of U.S. note 2(a) to this subchapter |
| 98201106 | Apparel articles sewn or otherwise assembled in one or more such countries with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more such countries from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule and are wholly formed in the United States), under the terms of U.S. note 2(a) to this subchapter |
| 98201109 | Apparel articles (other than socks provided for in heading 6115 of the tariff schedule) knit to shape in such a country from yarns wholly formed in the United States; knitted or crocheted apparel articles (except t-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 and described in subheading 9820.11.12) cut and wholly assembled in one or more such countries from fabrics formed in one or more such countries or from fabrics formed in one or more such countries and the United States, all the foregoing from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed in one or more such countries) and subject to the provisions of U.S. note 2(b) to this subchapter |
| 98201112 | T-shirts, other than underwear, classifiable in subheadings 6109.10.00 and 6109.90.10 of the tariff schedule, made in one or more such countries from fabric formed in one or more such countries from yarns wholly formed in the United States, subject to the provisions of U.S. note 2(c) to this subchapter |
| 98201115 | Brassieres classifiable in subheading 6212.10 of the tariff schedule, both cut and sewn or otherwise assembled in the United States or one or more such countries or both, subject to the provisions of U.S. note 2(d) to this subchapter |
| 98201118 | Knitted or crocheted apparel articles cut and assembled in one or more such countries from fabrics wholly formed in the United States from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable in heading 5602 or 5603 of the tariff schedule and are formed wholly in the United States), if such assembly is with thread formed in the United States, and under the terms of U.S. note 2(a) to this subchapter |
| 98201121 | Textile luggage assembled in such a country from fabric cut in a beneficiary country from fabric wholly formed in the United States from yarns wholly formed in the United States |
| 98201124 | Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries, provided that such apparel articles of such fabrics or yarn would be considered an originating good under the terms of general note 12(t) to the tariff schedule without regard to the source of the fabric or yarn if such apparel article had been imported from the territory of Canada or the territory of Mexico directly into the customs territory of the United States |
| 98201127 | Apparel articles both cut (or knit-to-shape) and sewn or otherwise assembled in one or more such countries from fabrics or yarn designated by the appropriate U.S. government authority in the Federal Register as fabrics or yarn not available in commercial quantities in the United States, under any terms as such authority may provide |
| 98201130 | Handloomed, handmade or folklore textile and apparel goods, under the terms of U.S. note 4 to this subchapter |
| 98201133 | Apparel articles sewn or otherwise assembled in one or more such countries with thread formed in the United States, the foregoing (i) from components cut in the United States and in one or more such countries from fabric wholly formed in the United States from yarns wholly formed in the United States (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the tariff schedule), or (ii) from components knit-to-shape in the United States and one or more such countries from yarns wholly formed in the United States, or (iii) from any combination of two or more of the foregoing knitting-to-shape or cutting operations, under the terms of U.S. note 2(a) to this subchapter |
| 98204205 | Articles of heading 4202 described in U.S. note 6(l) to this subchapter and imported directly from Haiti or the Dominican Republic |