9804.00.85

Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad

Duty rates

General (MFN): Free
Column 2 (non-MFN): Free

“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)