Heading 9801
9801.00.26.00
Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation
Duty rates
- General
- Free
- The base rate for goods from most countries.
- Special
- —
- Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
- Column 2
- Free
- The higher rate for the few countries without normal trade relations with the United States.
- Units
- kg
- How the quantity is declared.
Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).
In the tariff
- 9801.00.26.00Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportationFree