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
Equipments, or any part thereof, including boats, purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon, a vessel described in U.S. note 1 to this subchapter:
9818.00.0100
Any equipment, or any part of equipment, purchased for, or the repair parts or materials employed in, or the expense of repairs made in a foreign country with respect to, a LASH (Lighter Aboard Ship) barge utilized as a cargo container, upon first arrival of such barge in any port of the United States
XFree50 percent of the cost of such goods or repairs
9818.00.0300
Spare repair parts or materials (other than nets or nettings) which the owner or master of a vessel certifies are intended for use aboard a cargo vessel, for installation or use on such vessel, as needed, in the United States, at sea, or in a foreign country, but only if duty is or has been paid under this schedule upon first entry into the United States of each such spare part or material purchased in, or imported from, a foreign country
XFree50 percent of the cost of such parts or materials
9818.00.0500
Spare parts necessarily installed before first entry into the United States, upon first entry into the United States of each such spare part purchased in, or imported from, a foreign country
The rate applicable in the absence of this subheading on the cost of such partsFree (BH, C, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)The rate applicable in the absence of this subheading on the cost of such parts (AU)50 percent of the cost of such parts
9818.00.0700
Other, upon first arrival in any port of the United States of any vessel described in U.S. note 1 to this subchapter
X50 percent of the cost of such goods or repairsFree (AU, BH, C, CA, CL, CO, E, IL, JO, KR, MA, MX, OM, P, PA, PE, SG)50 percent of the cost of such goods or repairs
  • Footnotes
  • [1] See statistical note 1 to this subchapter.