9801.00.10.10 - Articles previously exported with intent to reimport after temporary use abroad

This HTS category, 9801.00.10.10, specifically covers articles that were previously exported from the United States and are now being reimported after having been used abroad, with the clear intention of their reacquisition by the original exporter. The key criterion for classification here is that the articles have not undergone any form of manufacturing, alteration, or improvement in condition while outside the U.S. The intent for reimportation after temporary use is paramount.

This classification distinguishes itself from its sibling category, 9801.00.10.12, which addresses articles temporarily exported for specific purposes such as repair, alteration, or processing, with the explicit expectation that these modified items will be reexported. In contrast, 9801.00.10.10 is for items returning in essentially the same condition as when they left, without undergoing such specific foreign treatments.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 9801.00.10.10 relies solely on meeting the criteria of prior U.S. export, temporary use abroad without advancement in value or condition, and the intent to reimport. Common examples include personal effects of U.S. residents returning from abroad, or machinery temporarily leased for use overseas and then brought back to the U.S. without modification.