9802.00.80.46 - Articles for which duty free treatment is claimed under U.S. note 7(b)(ii) to this subchapter

This HTS category, 9802.00.80.46, covers articles that qualify for duty-free treatment under U.S. Note 7(b)(ii) to the subchapter. This specific provision relates to goods assembled abroad from components that were previously exported from the United States and met strict criteria upon export. The key requirements are that the U.S. components were exported in a condition ready for assembly without further fabrication, that they did not lose their physical identity through significant alteration abroad beyond the assembly process, and that any value or condition improvements abroad were solely incidental to the assembly, such as cleaning, lubricating, or painting.

Distinguishing this category from its siblings, 9802.00.80.46 specifically references U.S. Note 7(b)(ii). This differentiates it from categories like 9802.00.80.40 (U.S. Note 2(b)), 9802.00.80.42 (U.S. Note 7(a)), and 9802.00.80.44 (U.S. Note 7(b)(i)), each of which relies on different specific U.S. notes to grant duty-free status, likely pertaining to different sets of exported U.S. components or different assembly conditions. The sibling textile categories (9802.00.80.15 and 9802.00.80.16) are also distinct as they pertain to goods eligible under specific bilateral textile agreements and their associated programs.

As a leaf node within the HTS structure, 9802.00.80.46 does not have further subcategories. Therefore, the focus for classification under this provision is on meticulously verifying that the imported articles meet all the stringent conditions outlined in U.S. Note 7(b)(ii) and the parent heading's description. Importers must be prepared to demonstrate that the U.S. origin components were exported in a ready-to-assemble state and that no substantive fabrication or significant advancement in value or condition occurred abroad beyond the mere act of assembly and incidental operations.