9801.00.10.27 - Articles provided for in chapter 28 🖩

This HTS subcategory, 9801.00.10.27, specifically addresses the return of articles that fall under Chapter 28 of the Harmonized Tariff Schedule. Chapter 28 covers inorganic chemicals and organic or inorganic compounds of precious metals, of rare-earth metals, of radio-active elements or of isotopes. Therefore, this provision applies to such chemical substances that were previously exported from the United States and are now being re-imported without having undergone any processing or improvement abroad. The key criterion for classification here is the origin of the goods as specified within Chapter 28, coupled with the condition of their return after export.

Distinguishing this category from its siblings, such as 9801.00.10.15 (meat and poultry), 9801.00.10.26 (peanuts), or 9801.00.10.28 (articles provided for in chapter 30), relies directly on the specific chapter of the HTS nomenclature to which the returned article belongs. While all these siblings fall under the general provision for returned U.S. products or products returned within three years of export without advancement, the defining characteristic of 9801.00.10.27 is its exclusive focus on chemical products classified under Chapter 28. This ensures that only chemical articles meeting the criteria of no value addition abroad are correctly categorized.

As a leaf node, this classification does not have further subdivisions. Its utility lies in its specific application to chemical entities exported and re-imported under the conditions outlined in the broader heading. Importers and customs brokers must carefully verify that the returned goods are indeed from Chapter 28 and have not been processed or altered in any way to qualify for this provision. This includes ensuring that any repackaging or minor preservation measures do not constitute an "advancement in value or improvement in condition."