9801.00.20.00 - Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States 🖩

This HTS category, 9801.00.20.00, specifically addresses the re-importation of articles that were previously imported into the United States, duty paid, or were duty-free under specific trade agreements (Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974). The key criterion is that these goods must not have undergone any alteration or improvement in value or condition while abroad. Furthermore, their export must have been under lease or similar usage agreements, and the re-importer must be the original importer who also exported the goods from the U.S. This provision facilitates the return of goods that were temporarily sent overseas for use under specific contractual arrangements, without incurring new duties as if they were new importations.

Unlike the primary commodity chapters (e.g., Chapters 1-86) which classify goods based on their intrinsic nature and material composition, this category falls under "Special Classification Provisions." This means its scope is not defined by the physical characteristics of the goods themselves, but rather by their specific history of importation, exportation, and re-importation. While siblings within Chapter 98 may also address special circumstances (like temporary importations or goods for use of the U.S. government), this particular subdivision is narrowly focused on the return of previously imported, leased, or similarly used goods by their original U.S. owner/exporter.

As a leaf node, HTS code 9801.00.20.00 does not have further subdivisions. Therefore, the classification hinges entirely on meeting the detailed conditions outlined in its description: prior U.S. importation, payment of duty or prior duty-free status under specified acts, no advancement in value or improvement in condition abroad, export under lease or similar agreements, and re-importation by the original U.S. importer/exporter. Failure to meet any of these stringent requirements would necessitate classification under a different HTS provision based on the article's nature or its applicable standard import rules.