9801.00.10.59 - Articles provided for in chapter 86
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 category, 9801.00.10.59, specifically covers articles that are provided for in Chapter 86 of the Harmonized Tariff Schedule. Chapter 86 pertains to railway or tramway locomotives, rolling stock, and their parts. Therefore, this provision applies to returned exports of such railway and tramway equipment that meet the general criteria of being returned within three years of export without any advancement in value or improvement in condition.
This classification is distinct from its sibling categories, which address returned articles of different commodity groups. For instance, 9801.00.10.15 is for returned meat and poultry products, while 9801.00.10.26 covers returned peanuts. This specificity ensures that goods are correctly identified and processed according to their inherent nature and chapter of origin within the HTS.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 9801.00.10.59 is dependent on the precise nature of the returned article falling within the scope of Chapter 86, and the satisfaction of the fundamental requirements of Section 9801 for returned goods. This includes confirming that the goods are indeed railway or tramway locomotives, rolling stock, or parts thereof, and that no manufacturing or significant processing has occurred abroad.