Tariff heading 9801 allows for duty free treatment of all products, regardless of country of origin, that were exported from the U.S. and now being returned without having been advanced in value or improved in condition while abroad:
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
- Product cannot be “advanced in value or improved in condition” while abroad
- Product must be returned to the U.S. within 3 years after it was exported from the U.S.
- Importer must provide required documentation
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