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Duty Free Entry and Drawback Chapter 98 US HTSUS
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Duty Free Entry and Drawback Chapter 98 US HTSUS
Duty Free Entry and Drawback Chapter 98 US HTSUS
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1
Question
What is the primary requirement for duty-free entry of domestic products under subheading 9801.00.10 or 9802.00.20 HTSUS for shipments valued over $2,500?
Page 25
Answer
Filing specific declarations including one from the foreign shipper and one from the owner, importer, consignee, or agent
2
Question
What must the foreign shipper's declaration state for duty-free entry under § 10.1(a)(1)?
Page 25
Answer
That the articles were exported from the US, from a specified port on or about a date, and returned without advancement in value or improvement by manufacture
3
Question
Who can sign the declaration by the owner or ultimate consignee under § 10.1(a)(2)?
Page 26
Answer
President, vice president, secretary, treasurer of the corporation, or employee/agent with power of attorney and certification of knowledge
4
Question
When may the Center director require additional documentation beyond declarations for returned articles over $2,500 not marked with US manufacturer info?
Page 26
Answer
When articles are not clearly marked with US manufacturer name and address
5
Question
What can substitute for the foreign shipper's declaration under § 10.1(c)?
Page 27
Answer
A certificate from the master of a vessel stating US products returned without unlading
6
Question
Under what condition may the Center director waive documents for subheading 9801.00.10 or 9802.00.20 HTSUS?
Page 27
Answer
If reasonably satisfied by article nature or other evidence that requirements are met
7
Question
What exception applies to evidence for subheading 9801.00.10 HTSUS for US products used as coverings/containers of non-ad valorem merchandise?
Page 27
Answer
No evidence required unless dutiable under GRI 5 HTSUS if not US products
8
Question
For photographic films/plates under 9802.00.20 HTSUS exposed abroad, what modification to foreign shipper declaration?
Page 27
Answer
Cross out phrase on no advancement; show exposed/developed on US declaration
9
Question
What form and support is used for aircraft parts/equipment entry under 9801.00.10 HTSUS by owner/operator?
Page 27
Answer
CBP Form 3311 or electronic equivalent, supported by §142.3 docs; no other docs/bond if satisfied
10
Question
What must be shown on CBP Form 3311 for aircraft returns under §10.1(g)(2)?
Page 27
Answer
Aircraft owner/operator name/address, importing vessel/conveyance, arrival date, description, value, intended use in own operations
11
Question
For nonconsumable vessel stores/equipment under 9801.00.10 HTSUS, what CBP satisfaction is needed before accepting Form 3311?
Page 28
Answer
US products, no improvement/value advance abroad, no drawback paid/will be paid, no duty=internal revenue tax under 9801.00.80
12
Question
What declaration proves no drawback for nonconsumable vessel stores on Form 3311 reverse?
Page 28
Answer
Master or knowledgeable person declares exported as stores/equipment on US/gov vessel, not landed except repairs, or transshipped
13
Question
Under §10.1(i), what value threshold allows free entry of US origin articles unquestionably unchanged without docs?
Page 28
Answer
$250 total value, no quota, using Form 3311 without paragraph (a) docs unless drawback/tax suspicion
14
Question
For US products aggregate value not over $10,000 imported for repair/alteration prior reexport or rejected/returned for credit, what entry?
Page 29
Answer
Free entry under 9801.00.10 HTSUS on Form 3311 (plus 7501 if needed), without (a) docs unless drawback/tax suspicion
15
Question
Under §10.3(a), when is no free entry allowed under Chapter 98 Subchapter I HTSUS?
Page 29
Answer
Unless no drawback allowed on export, and no internal-revenue tax imposed or tax paid pre-export without refund
16
Question
If drawback determination impossible due to destroyed records for US return, how is duty assessed under §10.3(a)?
Page 29
Answer
Estimated drawback on foreign materials used + internal-revenue tax if applicable, not exceeding full foreign origin duty/tax
17
Question
What duty is assessed on metal drums returned without exemption under §10.3(c)?
Page 30
Answer
24 cents each
18
Question
What is the drawback duty assessment for nylon hosiery under §10.3(b)?
Page 30
Answer
45 cents per dozen
19
Question
What duty assessment applies to tetraethyl lead compound under §10.3(b)?
Page 30
Answer
$0.003 per kilogram
20
Question
Under §10.3(b), what is the duty for lithopone?
Page 30
Answer
$0.00065 per kilogram
21
Question
What is the assessed duty for zinc oxide under §10.3(b)?
Page 30
Answer
$0.0029 per kilogram
22
Question
For bleached cotton piece goods under §10.3(b), what is the duty assessment?
Page 31
Answer
$0.03199 per square meter
23
Question
What duty applies to dyed cotton piece goods per §10.3(b)?
Page 31
Answer
$0.03454 per square meter
24
Question
Under §10.3(b), what is the assessment for printed cotton piece goods?
Page 31
Answer
$0.03226 per square meter
25
Question
What is the duty for dyed nylon piece goods under §10.3(b)?
Page 31
Answer
$0.29086 per square meter
26
Question
For printed rayon piece goods, what duty assessment per §10.3(b)?
Page 31
Answer
$0.04867 per square meter
27
Question
What is the duty for non-printed rayon piece goods (white, piece/yarn dyed) under §10.3(b)?
Page 31
Answer
$0.08478 per square meter
28
Question
Under §10.3(b), what duty for refined inedible tallow?
Page 31
Answer
$0.003 per kilogram
29
Question
Which articles are duty-free even with drawback under §10.3(c)(1)?
Page 31
Answer
Articles free of duty otherwise than under Chapter 98 Subchapter I if foreign origin
30
Question
When are substantial US containers/holders duty-free despite drawback per §10.3(c)(2)?
Page 31
Answer
When in use as usual containers of merchandise at importation