9801.00.10.77 - Articles provided for in heading 8804

This HTS classification, 9801.00.10.77, specifically covers articles that are provided for within heading 8804 of the Harmonized Tariff Schedule. Heading 8804 deals with parachutes and parts thereof, including aircraft parachutes and parachute components designed for aircraft deployment. Therefore, this subcategory applies to such parachutes and their constituent parts when they meet the conditions for re-entry under Chapter 98, such as being previously exported and returned without alteration.

This category is distinct from its siblings, 9801.00.10.75 and 9801.00.10.79. While all fall under the broader provision for returned U.S. goods, 9801.00.10.75 pertains to returned articles covered by headings 8801 (balloons and airships) or 8802 (powered aircraft). Conversely, 9801.00.10.79 encompasses returned articles classified under headings 8805 (aircraft launching or landing equipment), 8806, or 8807 (parts of headings 8801 to 8806). Therefore, the crucial differentiating factor is the specific heading under Chapter 88 that the returned article originates from.

As a leaf node, 9801.00.10.77 does not have further subcategories. The classification is solely based on whether the returned article falls under heading 8804 and meets the general requirements of Section 9801 concerning previously exported and unaltered goods. This ensures that only parachutes and their components, as defined in heading 8804, are correctly classified under this specific provision for re-imported U.S. articles.