9801.00.30.00 - Any aircraft engine or propeller, or any part or accessory of either, previously imported, with respect to which the duty was paid upon such previous importation, 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 loan, lease or rent to an aircraft owner or operator as a temporary replacement for an aircraft engine being overhauled, repaired, rebuilt or reconditioned in the United States, and (2) reimported by or for the account of the person who exported it from the United States 🖩
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 | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9801.00.30.00, provides a special classification for previously imported aircraft engines, propellers, or their parts and accessories. To qualify, these items must have been exported from the United States under a loan, lease, or rental arrangement as temporary replacements for aircraft engines undergoing overhaul, repair, rebuilding, or reconditioning within the U.S. Crucially, the goods must be reimported by or on behalf of the original U.S. exporter without any enhancement in value or condition due to foreign processing.
This category is distinct from other HTS classifications that might cover new aircraft engines or parts. The primary differentiating factor is the prior U.S. importation and the specific temporary export and reimportation scenario governed by this provision, where duty was paid upon initial entry and is being accounted for upon re-entry after a specific foreign usage. This ensures that goods temporarily removed for service abroad are not subject to new duties upon their return, provided they meet all stipulated conditions.
As this is a leaf node within the HTS, there are no further subdivisions under 9801.00.30.00. Classification within this code hinges entirely on meeting the stringent criteria outlined, focusing on the item's history of importation, its temporary export purpose, and its condition upon re-entry. Importers must be prepared to provide documentation substantiating the previous import, the loan/lease arrangement, the export for temporary replacement, and the fact that no value-adding processes occurred abroad.