9801.00.85.00

Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items

Duty rates

General (MFN): Free
Column 2 (non-MFN): Free
Unit of quantity: No.

“General” applies to imports from most trading partners under normal trade relations. “Special” lists products eligible for reduced or duty-free treatment under programs like GSP, USMCA, CAFTA-DR, or individual free-trade agreements. “Column 2” applies to imports from countries without normal trade relations (currently Cuba and North Korea).

Chapter 98

Special classification provisions (Section XXII — Special classification and temporary provisions)