9801.00.25.00 - Articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them from, the United States
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 9801.00.25.00, provides for the duty-free re-importation of articles that were previously imported into the United States and upon which duty was paid. To qualify for this provision, the articles must have been exported within three years of their initial importation and subsequently reimported without any alteration in value or condition through manufacturing or other processes while abroad. Crucially, the re-importation must occur because the articles failed to meet sample or specification requirements, and the re-importer must be the same individual or entity that originally imported and then exported the goods.
Unlike the primary product chapters (e.g., Chapters 01-97) which classify goods based on their intrinsic characteristics, materials, or primary use, this provision under Section XXII (Special Classification Provisions) addresses the unique circumstances of re-entering previously exported domestic goods that are being returned. It is distinct from other provisions within Chapter 98 that might cover temporary importations or goods returned without modification, as it specifically requires a prior duty-paid importation, an export within a defined timeframe, and a re-importation due to non-conformance to sample or specifications.
As a leaf node, HTS 9801.00.25.00 does not have further subdivisions. Therefore, classification into this code hinges entirely on the precise fulfillment of the four outlined conditions: prior duty-paid importation, timely export, no advancement in value or improvement in condition abroad, reason for re-importation (non-conformance), and re-importation by the original importer/exporter. Importers must possess thorough documentation to substantiate each of these criteria to claim this special provision.