9801.00.10.74 - Other
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 code, 9801.00.10.74, applies to "Other" articles within the specific provisions for returned U.S. products or other returned goods within three years of export, provided they haven't undergone any manufacturing process or enhancement abroad. This particular subheading is designed to capture returned items that fall under Chapter 87 (Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof) but are not explicitly detailed in the preceding sibling subheadings.
The preceding sibling categories (9801.00.10.63 through 9801.00.10.67) specifically enumerate returned articles classified under various headings within Chapter 87, such as tractors (8701), vehicles for transporting persons (8702), motor vehicles for the transport of persons or goods (8703), chassis with engines for the vehicles of heading 8701 to 8705 (8706), and parts and accessories of motor vehicles (8707 or 8708). Therefore, HTS code 9801.00.10.74 serves as a residual category for returned Chapter 87 articles that do not fit into these more narrowly defined sibling provisions.
As this is a leaf node, there are no further subcategories. Classification under this code necessitates ensuring that the returned article is indeed covered by Chapter 87 of the HTSUS and that it meets the general requirements of heading 9801.00.10, specifically the condition of not having been advanced in value or improved in condition while exported. Examples could include returned, unmodified personal vehicles, motorcycles, or specific automotive components classified under Chapter 87 that were not covered by the more specific sibling HTS codes.