Chapter Notes (mobile-friendly format)

Chapter Notes (PDF format)

Heading / Subheading Stat Suffix Article Description Unit of Quantity Rates of Duty
1-General 1-Special 2
Articles for personal or household use, or as bona fide gifts, not imported for the account of another person, valued in the aggregate at not over $1,000 fair retail value in the country of acquisition, if the person claiming the benefit of subheading 9816.00.20 or 9816.00.40, or both, has not received the benefits thereof within the 30 days immediately preceding his arrival:
9816.00.20
Accompanying a person, arriving in the United States (exclusive of duty-free articles and articles acquired in American Samoa, Guam or the Virgin Islands of the United States)
3 percent of the fair retail valueFree (BH, CA, CL, CO, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)4 percent of the fair retail value
9816.00.40
Imported by or for the account of a person (whether or not accompanying him) arriving directly or indirectly from American Samoa, Guam or the Virgin Islands of the United States, acquired in such insular possessions as an incident of such person's physical presence
1.5 percent of the fair retail valueFree (BH, CA, CL, CO, IL, JO, KR, MA, SG)2 percent of the fair retail value
  • Footnotes
  • [1] See chapter 98 statistical note 1.