HTSUS heading 9802
Also called: 9802.00.80 · 9802.00.40 · goods assembled abroad
A US tariff heading that gives partial duty relief for articles returned after processing abroad, such as goods assembled abroad from US-made components or repaired goods. Duty is charged on the value added abroad rather than the full value, subject to the conditions of each subheading.
In practice
Documenting the value and identity of US components is essential to claim the 9802 deduction.
Applies to: 
USA
Related terms
- American goods returned
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- Outward processing
- A special procedure allowing goods in free circulation to be exported temporarily for processing or repair abroad and then re-imported with total or…
- HTS
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