CHAPTER 98 · LEGAL NOTES
Chapter 98
The 241 legal notes below govern classification under Chapter 98. They are part of the official Harmonized Tariff Schedule and are cited verbatim in CBP rulings.
As of June 9, 2026
Additional U.S. notes
Note 1
Additional U.S. Note 1: The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.
Note 1
Additional U.S. Note 1: The provisions in this subchapter (except subheadings 9801.00.70 and 9801.00.80) shall not apply to any article: (a) Exported with benefit of drawback; (b) Of a kind with respect to the importation of which an internal-revenue tax is imposed at the time such article is entered, unless such article was subject to an internal-revenue tax imposed upon production or importation at the time of its exportation from the United States and it shall be proved that such tax was paid before exportation and was not refunded; or (c) Manufactured or produced in the United States in a customs bonded warehouse or under heading 9813.00.05 and exported under any provision of law.
Note 1
Additional U.S. Note 1: Except for goods subject to USMCA drawback this subchapter shall not apply to any article exported: (a) From continuous customs custody with remission, abatement or refund of duty; (b) With benefit of drawback; (c) To comply with any law of the United States or regulation of any Federal agency requiring exportation; or (d) After manufacture or production in the United States under heading 9813.00.05.
Note 2
Additional U.S. Note 2: In the absence of a specific provision to the contrary, the tariff status of an article is not affected by the fact that it was previously imported into the customs territory of the United States and cleared through customs whether or not duty was paid upon such previous importation.
Note 2
Additional U.S. Note 2: For the purposes of subheadings 9801.00.70 and 9801.00.80: (a) When because of the destruction of customs records or for other cause it is impracticable to establish whether drawback was allowed, or the amount allowed, on a returned article, there shall be assessed thereon an amount of duty equal to the estimated drawback and internal-revenue tax which would be allowable or refundable if the imported merchandise used in the manufacture or production of the returned article were dutiable or taxable at the rate applicable to such merchandise on the date of entry, but in no case more than the duty and tax that would apply if the article were wholly of foreign origin; (b) Tobacco products and cigarette papers and tubes classifiable under such subheading may be released from customs custody, without payment of that part of duty attributable to the internal-revenue tax, for return to internal-revenue bond as provided by section 5704(d) of the Internal Revenue Code of 1954;
Note 2
Additional U.S. Note 2: (a) Except as provided in paragraph (b), any product of the United States which is returned after having been advanced in value or improved in condition abroad by any process of manufacture or other means, or any imported article which has been assembled abroad in whole or in part of products of the United States, shall be treated for the purposes of this Act as a foreign article, and, if subject to a duty which is wholly or partly ad valorem, shall be dutiable, except as otherwise prescribed in this part, on its full value determined in accordance with section 402 of the Tariff Act of 1930, as amended. If such product or such article is dutiable at a rate dependent upon its value, the value for the purpose of determining the rate shall be its full value under the said section 402.
Note 3
Additional U.S. Note 3: Any article exempted under subchapters through VII, inclusive, or subchapter from the payment of duty shall be exempt also from the payment of any internal-revenue tax imposed upon or by reason of importation.
Note 3
Additional U.S. Note 3: Articles repaired, altered, processed or otherwise changed in condition abroad.--The following provisions apply only to subheadings
Note 4
Additional U.S. Note 4: Articles assembled abroad with components produced in the United States.--The following provisions apply only to headings
Note 5
Additional U.S. Note 5: No imported article shall be accorded partial exemption from duty under more than one provision in this subchapter.
Note 6
Additional U.S. Note 6: Notwithstanding the partial exemption from ordinary customs duties on the value of the metal product exported from the United States provided under subheading 9802.00.60, articles imported under subheading 9802.00.60 are subject to all other duties, and any other restrictions or limitations, imposed pursuant to title of the Tariff Act of 1930 (19 U.S.C. 1671 et seq.), or chapter 1 of title or chapter 1 of title of the Trade Act of 1974 (19 U.S.C. 2251 et seq., 19 U.S.C. 2411 et seq.). 98-II-2
Note 7
Additional U.S. Note 7: (a) For purposes of the special tariff treatment authorized by the African Growth and Opportunity Act (AGOA) (title of Pub.L. No. 106-200) for certain goods of heading 9802.00.80 imported directly from those beneficiary sub-Saharan African countries previously designated by proclamation that are subsequently enumerated in a notice published in the Federal Register by the United States Trade Representative (USTR) as having been determined to have satisfied the requirements of the AGOA and therefore to be afforded such tariff treatment, the duty-free treatment indicated for such heading shall apply only to apparel articles sewn or otherwise assembled in one or more such beneficiary countries from fabrics wholly formed and cut, or from components knit-to-shape, in the United States, from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of chapter 56 and are wholly formed and cut in the...
Statistical notes
Note 1
Statistical Note 1: Statistical data are not to be furnished with respect to articles classified in those headings of this chapter for which no statistical suffix is shown.
Note 1
Statistical Note 1: For articles admitted under statistical reporting number 9802.00.6000, 9802.00.8015, 9802.00.8016 or 9802.00.8069 two values shall be reported--the first following the first statistical reporting number of the statistical citation (i.e., 9802.00.6000, 9802.00.8015,
Note 2
Statistical Note 2: For articles provided for in this chapter, the rate of duty for which is derived from a provision elsewhere in the tariff schedule, the citation to be used in statistical reporting shall be the 10-digit statistical reporting number provided in this chapter followed by the reporting number of the provision from which such rate is derived. The unit of quantity reported hereunder for such articles shall be the same as the unit of quantity for the provision from which the rate was derived. For example, 10 new fully automatic arc welding machines exported for repairs or alterations pursuant to a warranty and returned to the United States the statistical reporting number shall be 9802.00.4040-8515.31.0000, with the quantity being shown as 10 and the value as dutiable value. NOTICE TO EXPORTERS The statistical reporting numbers contained in this chapter apply only to imports and may not be reported on Shipper's Export Declarations. See Notice to Exporters preceding chapter 1.
Note 2
Statistical Note 2: For articles for which duty free treatment is claimed under U.S. note 2(b) or 7 to subchapter of this chapter, the citation to be used in statistical reporting shall be the 10-digit statistical reporting number provided in this subchapter followed by the reporting number of the provision in chapters 1 through 97 which would ordinarily apply to the articles. The unit of quantity reported hereunder for such articles shall be the same as the unit of quantity for the provision from chapters 1 through 97.
Note 3
Statistical Note 3: For articles admitted under statistical reporting number 9802.00.9100 the citation to be used in statistical reporting shall be
footnote
The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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Report data using the unit of quantity in the applicable subheading of chapter 88.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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See chapter 98 statistical note 1.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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The quantities reported should be in the units provided in chapters 1-97.
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See 9903.88.01 and 9903.88.02
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See subchapter II statistical note 1.
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See 9903.88.01 and 9903.88.02
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See subchapter II statistical note 1.
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Carryover legal note from the Tariff Schedule of the United States (TSUS). The Tea Importation Act (21 U.S.C. 41) was repealed, effective April 9, 1996.
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Classify under Chapter 98 with confidence
TariffLens applies the legal notes above automatically when classifying — citing the relevant note in every GRI reasoning chain.