9801.00.10.43 - Articles provided for in headings 8470, 8471, 8472 or 8473
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9801.00.10.43, specifically pertains to returned articles that fall under the provisions of headings 8470, 8471, 8472, or 8473 of the Harmonized Tariff Schedule. These headings generally cover office machines, data processing machines, and their parts and accessories. Therefore, this category is for items such as calculators, accounting machines, electronic typewriters, word processing machines, photocopying apparatus, filing or sorting machines, and similar office or data processing equipment, which were previously exported and are now being returned to the United States without having undergone any advancement in value or improvement in condition.
This classification is distinct from its sibling categories by its specific exclusion of machinery covered by other headings within Chapter 84. For instance, it does not include articles classified under 9801.00.10.35, which covers specific engines, propulsion machinery, and related parts, nor does it encompass the agricultural or industrial machinery detailed in 9801.00.10.37. Instead, 9801.00.10.43 exclusively focuses on returned office and data processing equipment and their associated components.
As this node is a leaf node within the HTS database, there are no further subcategories. The classification is definitive for returned articles within the specified headings (8470, 8471, 8472, or 8473) that meet the general criteria of being returned United States goods or other goods exported within three years without advancement in value or improvement in condition. When classifying, it is crucial to ensure the returned article's function and construction align with the descriptions found within headings 8470 through 8473 to warrant classification under this provision.