Base
HTS 9805.00.50Chapter 98

HTS 9805.00.50The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions 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

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Trade Intelligence

Data compiled from USITC HTS, CBP CROSS Rulings, HMRC / DG TAXUD / CBSA / SISCOMEX · As of 2026-04-28 · Updates daily

Subheadings (1)

CodeDescriptionRate
9805.00.50The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructionsFree

CBP Rulings (2)

222024ENTRY/LIQUIDATION

Personal Exemptions Extended for Returning U.S. GovernmentPersonnel; Lease With an Option to Purchase versus a ConditionalSales Contract; 19 U.S.C. 1484; 19 CFR 148.74(b)

220113Entry/Liquidation

Returning U.S. military personnel cannot enter leasedautomobile free of duty under personal exemption; automobilepurchased under bona fide conditional sales contract may beentered under exemption

9801.00.90.009808.00.40.00