9804.00.40

Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place

Substantial containers and holders, if products of the United States (including shooks and staves of United States production when returned as boxes or barrels containing merchandise), or if of foreign production and previously imported and duty (if any) thereon paid, or if of a class specified by the Secretary of the Treasury as instruments of international traffic, repair components for containers of foreign production which are instruments of international traffic, and accessories and equipment for such containers, whether the accessories and equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container

Heading: 9804 Chapter: 98 As of June 9, 2026

Duty rates

Column 1 (General / MFN)

Free

Column 2 (Non-NTR)

Free

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

Section 122 (IEEPA Reciprocal)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

Section 122 Exemption

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

Related CBP rulings

H331375 July 23, 2025

Subheading 9804.00.05; Country of Origin; Appraisement

should be appraised based on the depreciated value. In prior rulings, we have held that under the fallback method, the original purchase price of the imported merchandise may be adjusted downward to reflect depreciation for the time period

N342631 October 16, 2024

The tariff classification of a Personal Pet from Israel

Daniel Jacob Keyes. The subject of this submission is a pet dog. In your letter, you indicate that the owner of the pet, a citizen of the United States will return to the country and intends to bring his pet dog which will be declared as pa

N342730 October 16, 2024

The tariff classification of a Personal Pet from Brazil

Jessica Pinhiero. The subject of this submission is a pet dog. In your letter, you indicate that the owner of the pet will be in the United States on a temporary visit and intends to bring her pet dog which will be declared as part of their

N342581 October 11, 2024

The tariff classification of a Personal Pet from Israel

The subject of this submission is a pet dog. In your letter, you indicate that the owner of the pet will be in the United States on a temporary visit and intends to bring her pet dog which will be declared as part of their personal effects.

H295516 August 15, 2024

Request for Ruling under 19 C.F.R. Part 177 regarding Temporary Importation of Automobiles by Nonresidents

The ruling request concerns situations wherein a nonresident of the United States enters a personal automobile duty free under subheading 9804.00.35, Harmonized Tariff Schedule of the United States (“HTSUS”). While in the United States, the

H326950 June 20, 2023

Iranian-origin carpets; 31 C.F.R. § 560.524(b); personal and household goods; 9804.00.05, HTSUS

You wish to import a carpet that is currently located in Iran. You immigrated to the United States (U.S.) from Iran in 2014 and left all of your belongings in Iran. You state that you used the carpet for personal use in your home in Iran be

H286759 June 1, 2017

HQ H283024; 19 C.F.R. § 148.6; CBP Form 3299.

L-3 provides contractual logistical support services, requiring its employees to travel and temporarily remain in various locations abroad. Employees returning to the United States upon the completion of their assignments may opt to ship th

H271006 January 26, 2017

Persons Temporarily Entering the United States with a B1/B2 Visitor Visa; Household Goods; Subheading 9804.00.05, HTSUS; 19 C.F.R. § 148.52(a).

Customs Clearance International, Inc. (“CCI”) is a corporation licensed to conduct customs business pursuant to 19 U.S.C. § 1641(b)(3). CCI advises clients entering the United States temporarily on a B1/B2 Visitor Visa on prospective import

J81171 March 18, 2003

The tariff classification of equipment used in inspection of energy plants

The tariff classification of equipment used in inspection of energy plants

H84237 August 8, 2001

The tariff classification of furniture from Italy.

The tariff classification of furniture from Italy.

H81269 May 23, 2001

The tariff classification of household effects from Israel.

The tariff classification of household effects from Israel.

E80714 April 13, 1999

The tariff classification of jewelry as personal effects from Pakistan.

In your letter you indicate that your parents will shortly be emigrating into the U.S. from Pakistan as Permanent Residents with green cards. They will be bringing with them their personal jewelry which will be declared as personal effects.

Other codes in heading 9804

9804.00.05 Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale 9804.00.05.00 Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale 9804.00.10 Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account 9804.00.10.00 Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account 9804.00.15 Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad 9804.00.15.00 Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad 9804.00.20 Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale 9804.00.20.00 Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale 9804.00.25 Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption 9804.00.25.00 Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption 9804.00.30 Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours 9804.00.30.00 Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours 9804.00.35 Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance 9804.00.35.00 Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance 9804.00.40.00 Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place 9804.00.45 All personal and household effects taken abroad by him or for his account 9804.00.45.00 All personal and household effects taken abroad by him or for his account 9804.00.50 Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries 9804.00.50.00 Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries 9804.00.55 Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes

View all codes in heading 9804 →

Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 9804.00.40 from each major US trading partner.

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