The CBP announced updated guidance for importers and customs brokers when importing foreign-origin goods returned to the U.S. under Harmonized Tariff Schedule (HTS) subheading 9801.00.10.
Regardless of their origin, goods returning to the U.S. cannot undergo any modifications that would advance their value or improve their condition while abroad. Moreover, the company cannot obtain a duty drawback when exporting these goods. The goods also cannot enter the U.S. under a Temporary Import Bond.
Importers need the following documents to support claims (no matter where the good was manufactured):
If goods with foreign-origin parts that have been manufactured in the U.S. are valued at over $2,500 and are not clearly marked with the name and address of the U.S. manufacturer, they may require additional proof of U.S. origin such as a Affidavit of Manufacture.
When importing finished products containing U.S.-origin parts, importers can use the following documents as proof of origin:
- Copy of entry into the foreign country
- U.S. export invoice, and bill of lading (BOL) or airway bill
- Automated Export System (AES) Internal Transaction Number (ITN) or AES filing exemption
Returned aircraft, aircraft parts, or goods requiring a State Department license may have additional requirements.
Importers of record are responsible for bringing the correct documentation to support their claim of a good’s origin.
If you have any questions regarding CBP’s requirements when importing goods returned to the U.S. under HTS 9801.00.10, please contact your Livingston account manager. CBP may be contacted at otentrysummary@dhs.cbp.gov ATTN: Ms. Kellee Gross.