9801.00.10.51 - Articles provided for in heading 8504 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9801.00.10.51, specifically covers articles that are provided for within Harmonized System heading 8504 when these articles are returned to the United States after having been exported. This heading encompasses electrical apparatus for the transfer or transformation of electrical power, such as transformers, converters, and inductors. The critical condition for classification here is that the articles must have been exported and are now being returned without any alteration to their value or condition through manufacturing processes or other means while abroad.
This classification is distinct from its siblings in that it is precisely defined by the coverage of HTS heading 8504. For instance, sibling 9801.00.10.49 deals with returned articles falling under headings 8501, 8502, or 8503, which relate to electric motors, generators, and parts thereof. Another sibling, 9801.00.10.53, addresses returned articles classified under headings 8517, 8519, 8525, 8527, or 8529, which pertain to telecommunications equipment, sound recording or reproducing apparatus, and similar devices. Therefore, the key differentiator for 9801.00.10.51 is its exclusive focus on electrical power transfer and transformation apparatus as defined in heading 8504.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification is final for eligible returned articles falling under heading 8504. Classification within this subcategory relies heavily on verifying the original export and subsequent return of the article, as well as ensuring no advancements in value or improvements in condition have occurred during its time abroad. Examples of items that would fall under this classification include returned electrical transformers, static converters, and electrical inductors that were previously exported.