9802.00.20.00 - Photographic films and dry plates manufactured in the United States (except motion-picture films to be used for commercial purposes) and exposed abroad, whether developed or not
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| 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 category, 9802.00.20.00, specifically addresses photographic films and dry plates that were manufactured in the United States, subsequently exposed while abroad, and then imported back into the U.S. The key distinguishing feature is the origin of manufacture (U.S.) and the subsequent use abroad before re-importation. This provision generally excludes motion-picture films intended for commercial exhibition, focusing instead on still photography.
Unlike the many other sibling categories within Chapter 98, which cover a broad range of special classification provisions and temporary modifications, this sub-heading is highly specific to returned U.S. manufactured photographic materials. It is crucial to differentiate this from other import categories that might cover photographic materials manufactured abroad or those imported for initial commercial use. The primary criteria for classification under this code are the U.S. manufacturing origin and the exposure that occurred outside the United States.
As a leaf node within the HTS, HTS 9802.00.20.00 has no further subcategories. Therefore, classification under this code is definitive based on meeting the described criteria. Importers should ensure they have documentation substantiating the U.S. manufacture of the films or plates and proof of their exposure abroad to correctly apply this provision.