Base
HTS 9804.00.70Chapter 98

HTS 9804.00.70Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions) Duty Rate & Import Guide

Special Classification Provisions · Updated daily from USITC

Duty Rates

General

Free

Special

Free

Column 2

Free

Trade Agreement Eligibility

CUSMAKORUS

Notes

[object Object]

Trade Intelligence

Data compiled from USITC HTS, CBP CROSS Rulings · As of 2026-04-28 · Updates daily

Subheadings (1)

CodeDescriptionRate
9804.00.70Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions)Free

CBP Rulings (5)

224446Baggage

Internal Advice; Returning Resident; Administrative Waiver; 19 U.S.C. 1321(a)(2)(B); Subheadings 9804.00.65; 9804.00.72; 9816.00.20, HTSUSA Dear Mr. Heverin:

N342631Classification

The tariff classification of a Personal Pet from Israel

224163Baggage

Personal Exemption for U.S. Residents Returning fromCommonwealth of the Northern Mariana Islands and the FederatedStates of Micronesia; Chapter 98, Subchapter IV, HTSUS; 19 U.S.C.1202; 48 U.S.C. 1681; subheading 9804.00.65, HTSUS; subheading9804.00.70, HTSUS; 19 CFR 148.2; 19 CFR 148.33; 19 CFR 7.8(a)

227385Warehouse

Request for Reconsideration of HQ 225287; Duty-Free Stores;Sale of Gasoline and Diesel Fuel; 19 U.S.C. 1555(b); 19 CFR 19.35 - 19.39; Pub. L. 104-295; 29 Miscellaneous Trade and Technical Corrections Act of1996

Conducting retail trade within a Foreign Trade Zone (“FTZ”); right to make entry.

9804.00.659804.00.72