• Repair Value Import

    Question: My company plans to export a part that will be repaired overseas and then re-imported/returned AFTER the repair. It has been a long time since I was involved in such a process. However, I do remember it is possible to show the original value of the part as well as the repair value and […]

  • Question on 9802 return of sets – manufacturer’s affidavit

    Question: When processing a Chapter 98 Return for US goods, it is possible to save duty cost on the entry by supporting the return with manufacturer’s affidavit.  If the goods are sets and the sets are comprised exclusively of finished goods, and the finished goods in the set are made by an assortment of US […]

  • Unrepairable Items

    Question: We had some equipment go to our parent company for repair.  The equipment could not be repaired, and they are sending the goods back to us.  They are charging us an evaluation fee.  My question is do I have to pay duty on the market value, or can my parent company fill out the […]

  • 9802.00.20 value question

    QUESTION: If I import a repaired item to the USA and the item itself is valued at $10,000 and the  value of the repair 9802.00.20 is $500, is a formal entry required or can this be a section 321 clearance?   In other words, which value dictates 321 vs informal vs formal when doing a 2 […]

  • Return of rebuilt gear box

    QUESTION: We exported a gear box to Europe to rebuild with a higher torque thrust bearing.  The cost to rebuild it is very expensive so I’m trying to determine if we can claim partial duties on the cost of the rebuild only instead of the complete machine.  We already paid duties to import this gear […]

  • Chapter 98 Advanced in Value of Improved in Condition

    QUESTION: Need assistance in assigning the correct tariff for a  foreign made item returning to the U.S after calibration within 3 years – not a warranty situation Does “calibration” fall under “without having been advance in value or improved in condition” or “advanced in value or improved in condition”? 9801.00.10 – Does “calibration”  fit within […]


    QUESTION: Is 9802 applicable for warranty repair?  If so, at what value is the importation as there will be no repair charge to us from our vendor?  Exported value is $1,500.00. ========== 9802.00.4020 = Articles exported for repairs or alterations: Repairs or alterations made pursuant to a warranty: Internal combustion engines 9802.00.4040 = Articles exported for repairs or alterations: Repairs […]


    QUESTION: We manufacture an item here in the United States.  It is “manufactured in the United States of US and foreign Materials”.  Upon export we claimed this as origin US.  This is marked with the previous statement. This is being returned to us for repairs.  What do we claim as origin for the return for […]


    QUESTION: Situation: A company imports into the US flat rolled steel in coils, which are the product China, under HTS heading 7209 and pay corresponding duties. The company, without doing any further manufacturing nor claiming drawback, exports the coils to a wholly owned subsidiary in Mexico where the steel is cut into sheet (also HTS […]