9801.00.10.64 - Articles provided for in heading 8702
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 pertains to the re-importation of articles specifically covered by Harmonized Tariff Schedule (HTS) heading 8702. Heading 8702 encompasses "Motor vehicles for the transport of ten or more persons, including the driver." Therefore, this category is for buses, vans, and similar vehicles designed for transporting a significant number of passengers, which were previously exported from the United States and are now being returned without having undergone any manufacturing process or improvement abroad.
To distinguish this category from its siblings, it is crucial to note that other subcategories within 9801.00.10.64 cover similar re-imported vehicles but are specifically linked to different HTS headings. For instance, sibling categories exist for vehicles under heading 8701 (tractors), 8703 (motor cars and other vehicles principally designed for the transport of persons, including station wagons and racing cars), 8704 (motor vehicles for the transport of goods), and so forth. This particular classification is exclusively for vehicles that fit the description of heading 8702.
As this node is a leaf node in the HTS structure, there are no further subcategories. Classification under this provision relies on confirming that the re-imported article falls under the scope of HTS heading 8702 and meets the general criteria for returned United States goods, which require that the articles were exported from the U.S. and have not been advanced in value or improved in condition by any process of manufacture or other means while abroad. Documentation proving prior export and absence of foreign processing is therefore essential for claiming this provision.