9801.00.10.92 - Articles provided for in headings 9401, 9402 or 9403 🖩
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 category, 9801.00.10.92, specifically covers articles that are classifiable under headings 9401, 9402, or 9403 of the Harmonized Tariff Schedule, and are being returned to the United States after having been exported, provided they meet the conditions outlined in the parent provision. This means the items must be products of the United States that were previously exported, or any other products returned within three years of their export, without any advancement in value or improvement in condition through manufacturing or other processes while abroad. Essentially, this provision facilitates the duty-free return of eligible goods that have not undergone any modification or enhancement overseas.
The distinction between this subcategory (9801.00.10.92) and its sibling category (9801.00.10.94) lies in the specific nature of the returned articles themselves. While 9801.00.10.94 covers "Other" returned articles falling under the broader provisions of Chapter 98, this particular subcategory narrows the scope to only those articles that are explicitly classifiable within headings 9401 (seats and parts thereof), 9402 (medical, dental, surgical or veterinary furniture; parts thereof), or 9403 (other furniture and parts thereof). Therefore, classification here requires a precise determination that the returned item's fundamental classification falls within one of these three furniture-related headings.
As this is a leaf node, there are no further subcategories. The classification of an article under 9801.00.10.92 hinges entirely on its eligibility as a returned product of U.S. origin or an eligible foreign-origin product returned within the specified timeframe, and its definitive classification within HTS headings 9401, 9402, or 9403. This requires careful examination of the article's physical characteristics, intended use, and materials to ensure it aligns with the definitions provided in those respective chapter 94 headings, alongside meeting all the requirements for returned goods under the 9801.00.10 provision.