CustomsBrokerLicenseExam

Home / Past exams / April 2025 / Question 76

April 2025, question 76

Valuation, Appraisement and Duty Assessment · Tariff lookups: rates, units, programs

The duty free provision for products of the United States returned after 10 years is found in _____.

  1. 9813.00.35
  2. 9812.00.20
  3. 9801.00.10
  4. 9808.00.30
Show the answer and walk-through

CBP's answer: C. C: 9801.00.10

Subheading 9801.00.10 is free for products of the United States returned after export without having been advanced in value or improved in condition, with no time limit for U.S. products; any other products must return within 3 years. So a U.S. product returned after 10 years is in 9801.00.10.

Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported 9801.00.10

Search for: Products of the United States when returned after having been exported

CBP's key cites: 19 CFR 145.35; 19 CFR 10.31; 19 CFR 10.49; 19 CFR 10.102

Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).