Base
HTS 9804.00.72Chapter 98

HTS 9804.00.72Articles whether or not accompanying a person, not over $800 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 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) 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
9804.00.72Articles whether or not accompanying a person, not over $800 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 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries)Free

CBP Rulings (4)

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

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.

9804.00.709804.00.75