9801.00.26.00 - Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation

This HTS code, 9801.00.26.00, specifically addresses the re-importation of articles that were previously imported into the United States, had duties paid on them, and were subsequently exported. The core conditions for classification under this provision involve the timing of export (within three years of original importation), the nature of the export (sold for individuals' personal use and exported), and the condition upon re-importation (no advancement in value or improvement in condition while abroad). Furthermore, the goods must be re-imported as personal returns from those individuals, potentially consolidated, and returned by or for the original exporter from the U.S. within one year of that exportation.

Unlike other chapters within Section XXII which might cover temporary importations, drawbacks, or goods of U.S. origin, this category focuses on a specific scenario of return for personal use following a prior import and subsequent export. Its "leaf node" status signifies that there are no further subdivisions under this HTS code; all criteria within the description must be met for an article to fall under this classification. Examples could include personal effects or household goods that were temporarily exported for use abroad and are now being returned by individuals for their personal use, provided all the enumerated conditions are satisfied.