Willson International eNews would like to remind our clients of the regulatory recordkeeping requirements that are included in the use of the 9801.00.10 tariff number which is more commonly referred to as “U.S. Goods Returning.”
The text of tariff number 9801.00.10 in the HTSUS states:
“Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.”
This allows for a duty free option for U.S. made and non-U.S. made goods, provided the requirements are fulfilled, the proper documentation is provided at the time of entry, and the supporting documentation is maintained at your company’s facility in the event of a regulatory request.
- 9801.00.10 (goods made in the U.S.) – In order to claim duty free treatment under HTS 9801.00.10, U.S. Customs & Border Protection (CBP) requires a signed Declaration of Foreign Shipper (DFS) to be completed by the foreign shipper of the goods following the format set forth in 10.1(a)(1). Additionally, declaration by the owner, importer, consignee, or agent having knowledge of the facts regarding the claim for free entry should be made following the format set forth in 10.1(a)(2).
Please note that because these goods were manufactured in the United States, CBP may request a Manufacturer’s Affidavit and/or other documentation from the actual U.S. manufacturer for up to five (5) years after entry.
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- 9801.00.10 (foreign made goods returning to the U.S. within 3 years of export) – In order to claim duty free treatment under HTS 9801.00.10, U.S. Customs & Border Protection (CBP) requires a signed Declaration of Foreign Shipper (DFS) to be completed by the foreign shipper of the goods following the format set forth in 10.1(a)(1). Additionally, declaration by the owner, importer, consignee, or agent having knowledge of the facts regarding the claim for free entry should be made following the format set forth in 10.1(a)(2). The invoice should show the actual country of manufacture as well.
Please note that CBP may request a copy of the export documents and/or other documentation to substantiate the period of exportation from the United States for up to five (5) years after entry.
Failure to substantiate this claim may result in a rate advance and potentially recordkeeping penalties assessed by CBP.
Please follow the links below for additional resources on this topic:
If you have any questions or concerns regarding your recordkeeping obligations under this provision, please contact the Willson International U.S. Regulatory Team at transitionus@willsonintl.com