9805.00.50
The 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
Data provenance: Rates from HTS Revision 16 (Aug 15, 2026); trade measures verified against CBP CSMS and Federal Register notices through Aug 15, 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)
No active Chapter 99 measures are linked to this code.
Related CBP rulings
Protest #5301-1-100241 concerning denial of exemption of dutyon automobile returned to this country; Harmonized TariffSchedule of the United States (HTSUSA) subheading 9805.00.50.
You received a request for duty-free treatment under HTSUSA subheading 9805.00.50 for a vehicle returned to this country through your district. The request was made by the lienholder on the automobile. The vehicle was purchased in the Unite
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)
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)
Other codes in heading 9805
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 9805.00.50 from each major US trading partner.
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