9801.00.10.55 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | |
| 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, 9801.00.10.55, covers "Other" returned U.S. goods or other goods returned within three years of export that have not undergone any advancement in value or improvement in condition abroad. Specifically, it applies to returned articles that fall within the broader scope of Chapter 85 of the HTSUS but are not explicitly enumerated in the preceding sibling categories. This means that if a returned article is eligible for duty-free entry under the provisions of heading 9801, and it pertains to the electrical machinery and equipment of Chapter 85, but does not fit the specific descriptions of headings 8501, 8502, 8503, 8504, 8517, 8519, 8525, 8527, or 8529, it will be classified under this residual category.
The crucial distinction of this category lies in its residual nature. While siblings 9801.00.10.49, 9801.00.10.51, and 9801.00.10.53 meticulously itemize returned articles pertaining to specific headings within Chapter 85 (such as machines and generators, transformers, and telecommunications equipment, respectively), this category acts as a catch-all for any other returned Chapter 85 articles that meet the general criteria for returned goods. For instance, returned articles classified under Chapter 85 headings not listed among the siblings, such as certain recording or reproducing apparatus not specified elsewhere or parts and accessories not otherwise covered, would likely find their classification here, provided they were not advanced in value or improved in condition abroad.
As a leaf node in this classification structure, 9801.00.10.55 does not have further subdivisions. Classification into this category is therefore dependent on a thorough review of the returned article's original HTS classification (if it was previously exported from the U.S.) or its general HTS classification if it is a foreign-origin good being returned. The primary consideration remains whether the article falls under Chapter 85 of the HTSUS and does not fit the more specific sibling categories. Confirmation of the absence of any manufacturing process or alteration abroad that would constitute an advancement in value or improvement in condition is paramount for eligibility under the general provisions of heading 9801.