9801.00.10.65 - Articles provided for in heading 8703 🖩
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 classification, 9801.00.10.65, specifically covers articles that fall under Harmonized Tariff Schedule (HTS) heading 8703, which are generally described as motor vehicles for the transport of persons, including station wagons and racing automobiles. These are products of the United States that have been exported and are now being returned, or other products that have been exported and are returned within three years, provided they have not undergone any manufacturing process or improvement abroad. The key condition for this provision is that the article's value or condition remains unchanged from its state at the time of export.
This subcategory is distinguished from its siblings by its specific focus on vehicles for the transport of persons. For instance, sibling category 9801.00.10.63 pertains to vehicles for the transport of more than 10 persons (heading 8701), while 9801.00.10.66 covers vehicles for the transport of goods (heading 8704). Therefore, the classification under 9801.00.10.65 is exclusive to passenger cars and similar vehicles, differentiating it based on their intended use and the relevant HTS heading.
As this is a leaf node, there are no further subcategories within 9801.00.10.65. Classification decisions at this level will therefore rely on confirming that the returned article precisely matches the description of heading 8703 and meets the general requirements of Section 9801 for returned American goods or goods exported and returned within the stipulated timeframe without modification. This includes vehicles such as sedans, coupes, SUVs, and vans primarily designed for passenger transport.