9801.00.10.66 - Articles provided for in heading 8704

This HTS classification, 9801.00.10.66, specifically covers articles that fall under HTS heading 8704 and are being returned to the United States after having been exported. The core principle of this provision is the return of previously exported goods without any alteration or enhancement while abroad. This applies to either products of U.S. origin, or any other products, provided they are returned within three years of their export and have not undergone any manufacturing process or other means of value addition or improvement.

This specific subcategory distinguishes itself from its siblings by its exclusive focus on goods classified under HTS heading 8704. For instance, while 9801.00.10.63 pertains to returned articles under heading 8701 (tractors), and 9801.00.10.65 relates to heading 8703 (motor vehicles for the transport of persons), this category is reserved for returned vehicles for the transport of goods, chassis fitted with engines, and similar vehicles classified under heading 8704. The distinction lies solely in the original HTS heading under which the exported article was classified.

As this is a leaf node, there are no further subcategories. Classification within 9801.00.10.66 therefore hinges entirely on whether the returned article is indeed classifiable under HTS heading 8704 and meets the criteria of being a returned U.S. product or a non-U.S. product returned within the stipulated timeframe and without advancements. Practical application would involve verifying the original export documentation and the condition of the returned goods to ensure they comply with the conditions for duty-free return.