9804.00.85 - Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad

HTS Code 9804.00.85 specifically covers personal and household effects that are not considered merchandise for sale or stock in trade. The critical condition for classification under this provision is that the ownership of these items must belong to the estate of a deceased United States citizen who passed away while residing abroad. This means the imported goods are intended for the personal use and enjoyment of the deceased's beneficiaries or for the liquidation of their estate.

Unlike other HTS categories that classify goods based on their material composition, function, or manufacturing process (such as Chapter 1 through 97), this provision operates under Section XXII, "Special Classification Provisions." It is designed to facilitate the transfer of personal property of deceased citizens without subjecting it to standard import duties applicable to commercial goods. This distinguishes it significantly from categories that would classify similar items if they were being imported for commercial resale, such as those in Chapter 60-63 for textiles or Chapter 70 for glass.

As a leaf node, HTS Code 9804.00.85 does not have further subdivisions. Therefore, classification within this code relies solely on meeting the stipulated criteria: the items must be personal or household effects, not intended for resale, and owned by the estate of a U.S. citizen who died abroad. Importers must be prepared to provide documentation verifying the deceased's citizenship, their place of death outside the United States, and evidence of their ownership of the imported effects to support this classification.