Chapter 98: Special classification provisions
10 provisions in this chapter where a USMCA claim changes the duty.
| HTS | Description | General | USMCA | Section 338 |
|---|---|---|---|---|
| 9801.00.70.00 | Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free… | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | Free | — |
| 9801.00.80 | Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free… | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | Free | — |
| 9802.00.40 | Articles returned to the United States after having been exported to be advanced in value or improved in condition by any… | A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter) | Free | — |
| 9802.00.50 | Articles returned to the United States after having been exported to be advanced in value or improved in condition by any… | A duty upon the value of the repairs or alterations (see U.S. note 3 of this subchapter) | Free | — |
| 9802.00.80 | Articles, except goods of heading 9802.00.91 and goods imported under provisions of subchapter XIX of this chapter and goods… | A duty upon the full value of the imported article, less the cost or value of such products of the United States (see U.S. Note 4 of this subchapter) | Free | — |
| 9816.00.20 | Articles for personal or household use, or as bona fide gifts, not imported for the account of another person, valued in the… | 3 percent of the fair retail value | Free | — |
| 9816.00.40 | Articles for personal or household use, or as bona fide gifts, not imported for the account of another person, valued in the… | 1.5 percent of the fair retail value | Free | — |
| 9817.61.01 | Articles of ski racing apparel which, because of their padding, construction, or other special features, are specially designed… | 5.5% | Free | — |
| 9818.00.05.00 | Equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of… | The rate applicable in the absence of this subheading on the cost of such parts | Free | — |
| 9818.00.07.00 | Equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of… | 50 percent of the cost of such goods or repairs | Free | — |