Chapter 98 is a U.S.-only chapter of the HTSUS containing special classification provisions for merchandise that qualifies for preferential or reduced-duty treatment based on the circumstances of importation rather than the goods themselves.
Common Chapter 98 provisions include:
- 9801.00.10 — U.S. goods returned (duty-free if exported and returned without alteration)
- 9802.00.40 / 9802.00.50 — Goods returned after repair or alteration abroad (duty on the value of the repair only)
- 9802.00.60 / 9802.00.80 — Goods assembled abroad of U.S. components (duty only on the foreign value added)
- 9817.00.96 — Articles for the handicapped (duty-free)
- 9813.00 — Temporary importation under bond (TIB)
- 9810 — Articles for institutions (museums, religious, scientific)
To use a Chapter 98 provision, the importer must meet specific documentation and eligibility requirements — for example, U.S. goods returned under 9801.00.10 over $2,500 require a declaration from the importer plus a manufacturer affidavit and export documentation.