C9801u—Classification and Documentation for Goods Exported and Returned to the U.S., Not Advanced or Improved (HTSUS9801)

Subscriber price: $16.00, Non-subscriber price: $24.00
Estimated total study time: 1 hour 12 minutes

This short 1-hour course covers goods that qualify for classification in Chapter 98, Subchapter 1 under heading 9801. These shipments have been exported from the United States and returned without being advanced or improved. Some of these goods were originally manufactured in the United States and some had duty paid on them the first time they entered the country. Documentation requirements will also be covered.

Chapter 98 Subchapter 1 (9801)—Articles Exported and Returned, Not Advanced or Improved in Condition; Animals Exported and Returned

In this lesson we review the conditions for U.S. Goods Returned, touching on a few other provisions under 9801 for articles that are returned to the U.S. duty free or with reduced duty.

(Estimated study time: 1 hour 12 minutes)

Introduction
Chapter 98; Exceptions and Special Circumstances
HTSUS Chapter 98 Subchapter I
- Articles Previously Imported, Not Advanced and Re-imported
  - Product Returned to the United States (9801.00.10)
  - Documentation for Products Exported From and Returned to the U.S. Regardless of Country of Origin.
    - Documentation Requirements for Products Returned to the U.S. Valued at $2500 or less and Certain Aircraft Equipment
      - Required Documents for U.S. Goods Returned (USGR) Valued $250 or Less and Certain Aircraft and Aircraft Parts & Equipment
      - Documentation for Returned Goods Valued $800 USD or less
      - Documentation for Returned Goods Valued $801 - $2500 USD
    - Documentation for Returned Goods Valued over $2500 USD
      - Importers Responsibility to Provide Documented Proof for U.S. Goods Returned Claim and Customs Brokers Duty of Care
      - Declaration by Foreign Shipper (DFS)
      - Consignee's or Owner's Declaration
      - Manufacturer's Affidavit
    - Documentation for Certain Products of the United States Valued at $10,000 or Less
    - Other Documents Providing Sufficient Proof of Export
    - Documentation Requirements for Certain Aircraft Returned to the U.S.
    - Documentation Requirements of Re-imported Goods Under Department of State License
- Articles Previously Imported Duty Paid, Not Advanced and Re-imported
  - Articles Previously Imported Duty Paid, Not Advanced while Abroad, and Returned to the U.S.
  - Re-imported Articles Exported under Lease (9801.00.20)
  - Articles Exported and Returned (9801.00.25)
  - Articles Exported for Scientific or Educational Purposes and Returned (9801.00.40)
  - Articles Exported for Exhibition and Returned 9801.00.50-60)