9802.00.80.44 - Articles for which duty free treatment is claimed under U.S. note 7(b)(i) to this subchapter

This HTS classification, 9802.00.80.44, specifically covers articles for which duty-free treatment is claimed under U.S. note 7(b)(i) to this subchapter. This provision generally applies to goods assembled abroad from U.S. components that meet strict criteria. To qualify, the fabricated components must have originated in the United States, been exported in a condition ready for assembly without further fabrication, and not have lost their physical identity or been advanced in value or improved in condition abroad beyond the assembly process itself, including incidental operations like cleaning, lubrication, or painting.

It is crucial to distinguish this category from its siblings. For instance, while other codes within 9802.00.80 also address duty-free treatment or specific programs, 9802.00.80.44 is tied directly to the conditions outlined in U.S. note 7(b)(i). This distinguishes it from categories like 9802.00.80.40, which relies on U.S. note 2(b), or those related to textile agreements (9802.00.80.15 and 9802.00.80.16). Furthermore, it differs from 9802.00.80.42 and 9802.00.80.46, which reference different U.S. notes within the same subchapter.

As a leaf node, HTS 9802.00.80.44 does not have further subcategories. Therefore, the focus for classification under this code rests entirely on meeting the detailed requirements specified in U.S. note 7(b)(i) and the general provisions for goods assembled abroad under heading 9802. Importers must carefully document the origin of all components, the nature of the assembly process, and ensure no disqualifying enhancements occurred abroad to successfully claim duty-free treatment under this provision.