9801.00.10.97 - Articles provided for in chapter 97 🖩

HTS Code 9801.00.10.97, "Articles provided for in chapter 97," designates goods that have been previously exported from the United States and are now being reimported without any alteration to their value or condition. This provision is specifically for items that fall under the scope of Chapter 97 of the HTS, which covers "Works of art, collectors' pieces and antiques." This means that the reimported articles must originate from Chapter 97, such as paintings, sculptures, stamps, or coins, and must not have undergone any manufacturing, processing, or repair abroad that would constitute an advancement in value or improvement in condition.

This classification is distinct from its siblings, such as 9801.00.10.15 for meat and poultry, 9801.00.10.26 for peanuts, or those covering chemicals (Chapter 28) and pharmaceuticals (Chapter 30). While all these sibling categories fall under the general provision for returning U.S.-origin goods, 9801.00.10.97 is narrowly focused on the unique nature of articles classified within Chapter 97, emphasizing their inherent artistic, collectible, or antique value that should remain unaltered for this provision to apply.

As a leaf node, this classification does not have further subdivisions. Therefore, the key to correctly classifying goods under 9801.00.10.97 relies on verifying that the imported article is indeed classifiable under Chapter 97 and that the conditions for duty-free re-entry of U.S.-origin goods are met, specifically the absence of any value-adding processes while abroad.