Special Classification Provisions

The returned-goods provisions (9801 and 9802) are available for US-origin goods returned after exportation, or for goods exported for repair and returned, subject to specific conditions — including that the goods have not been advanced in value beyond the repair, and that documentation of prior US export is available. The provisions apply across a wide range of merchandise, but the importer must satisfy CBP's evidentiary requirements at entry.

Heading 9810 provides duty-free treatment for articles imported by qualifying nonprofit institutions for educational, scientific, or religious purposes. The institution must obtain a ruling or certification from CBP confirming eligibility, and the imported articles must be used exclusively for the qualifying purpose. Resale or diversion to commercial use can trigger retroactive duty liability.