9822.01.10 - Vessels (together with equipment, parts or materials) regardless of origin, the foregoing exported temporarily from the United States and re-entered into the customs territory after undergoing repairs or alterations, under the terms of U.S. note 1(c) to this subchapter
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | N/A |
| Special Rate of Duty (Column 1 - Special) | Free, under the terms of U.S. note 1(c) to this subchapter |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9822.01.10, specifically addresses vessels, along with their associated equipment, parts, or materials, that are temporarily exported from the United States for the purpose of undergoing repairs or alterations. The origin of these vessels is irrelevant; the critical factor is their temporary export and subsequent re-entry into the U.S. customs territory under the conditions outlined in U.S. note 1(c) to this subchapter. This provision facilitates the return of U.S. vessels for servicing without incurring standard import duties, provided they meet the specified criteria for temporary export and re-entry.
Unlike the other sibling categories within the HTS that classify a vast array of goods based on their inherent nature, origin, or immediate intended use (such as live animals in Chapter 01), this category is distinct in its focus on the *temporary movement* and *servicing* of specific, large-scale assets – namely, vessels. It is a provision designed for the logistics of international trade and repair, rather than the direct classification of goods for consumption or general trade. The core distinguishing feature is the temporal nature of the export and the intent to re-import after specific work has been performed.
As a leaf node, HTS 9822.01.10 does not have further subdivisions. Classification within this code hinges entirely on fulfilling the conditions of U.S. note 1(c) to this subchapter, which govern the temporary export and re-entry for repairs or alterations of vessels. Examples of qualifying scenarios would include a U.S.-flagged fishing vessel departing for international waters to undergo significant hull repairs or a cargo ship leaving U.S. jurisdiction for specialized engine refitting before its return to service.