9805.00.50 - The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| 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 classification, HTS 9805.00.50, pertains to the personal and household effects of United States personnel returning from extended overseas duty. It specifically covers items belonging to individuals in U.S. government service who are returning from assignments outside the customs territory of the United States, their family members who resided with them abroad, or individuals evacuated to the U.S. under government orders. The scope includes typical personal belongings and household goods necessary for daily living, subject to limitations on alcoholic beverages and tobacco products as determined by the Secretary of the Treasury.
Distinguishing this category from other HTS provisions is crucial. Unlike general importations of personal effects or goods classified by material composition or intended use under Chapters 1-97, HTS 9805.00.50 is a special provision that grants duty-free entry based on the importer's status and the circumstances of their return. It is not based on the inherent nature of the goods themselves but rather on their ownership by qualifying U.S. personnel and the context of their importation following a period of foreign assignment or evacuation.
As HTS 9805.00.50 is a leaf node, there are no further subcategories. Classification under this provision requires strict adherence to the conditions outlined in the description, including proof of extended duty, residency abroad with the service member, or government-ordered evacuation. Customs officials will verify these requirements to ensure eligibility for duty-free importation of these personal and household effects.