Tariff detail
HTS code 9804.00
Review the product description, reporting quantity, and general, special, and column 2 duty rates.
Current classification9804.00Harmonized Tariff Schedule
How to read the duty rates: most imports pay the General rate. Goods that qualify under a US trade agreement or preference program can use the Special rate (often Free) — the countries are listed in that column. Column 2 applies only to goods from Cuba, North Korea, Russia and Belarus.
| HTS code | Description | Unit of quantity | Rate of duty | ||
|---|---|---|---|---|---|
| Column 1 | Column 2 | ||||
General (most countries) | Special (trade agreements) | Cuba, N. Korea, Russia, Belarus | |||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 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 | Free | Free | ||
| 9804.00.45 | All personal and household effects taken abroad by him or for his account | Free | Free | ||
| 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 | Free | Free | ||
| 9804.00.55 | Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes | Free | Free | ||
| 9804.00.60 | Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | Free · 11 trade programsBahrain, Chile, Colombia, Israel, Korea, Morocco, Central America & Dominican Rep., Panama, Peru, Canada & Mexico (USMCA), Singapore | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | |
| 9804.00.65 | Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars | Free | Free | ||
| 9804.00.70 | Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including: <newline/>(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, <newline/> if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions) | Free | Free | ||
| 9804.00.72 | Articles whether or not accompanying a person, not over $800 in aggregate fair market value in the country of acquisition, including- <newline/> (a) but only in the case of an individual who has attained the age of 21, not more than 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and <newline/> (b) not more than 200 cigarettes, and not more than 100 cigars,<newline/> if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) | Free | Free | ||
| 9804.00.75 | Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory | Free | Free | ||
| 9804.00.80 | Articles (including not over 50 cigars, or 300 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages), reasonable and appropriate, and intended exclusively, for the bona fide personal use of, and (except for articles consumed in use) to be taken out of the United States by, any person arriving in the United States who is leaving a vessel, vehicle or aircraft, engaged in international traffic, on which he is employed, with the intention of resuming such employment | Free | Free | ||
| 9804.00.85 | Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad | Free | Free | ||
Duty rates: official US Harmonized Tariff Schedule (USITC), 2026 HTS Revision 21 (10/07/2026). Additional duties (for example Section 301 or 232) may apply; estimate your total duty with our tariff calculator.
What is HTS Code 8 and 10?
While the first 6 digits of HS Code are the same globally, the next 2-4 digits are different for each country
Check country-specific US tariffs: the HTS duty rate is only part of what you pay. Depending on the country of origin, imports can also face additional duties such as Section 301 or Section 232 tariffs. See current rates by country and product in our US tariff calculator.
Types of Rate of Duty
Column 1 - "General" Column 1 "general" is the General sub-column of the Harmonized Tariff Schedule (HTS). Countries whose goods qualify for these rates are considered countries with which the U.S. has "Normal Trade Relations"(NTR).
Column 1 - "Special" Many countries that qualify for column one rates may also qualify for preferential duty rates under a variety of special trade agreements as listed in the "Special" sub-column of Column 1.
Column 2 Countries not covered by NTR are commonly referred to as "Column Two" countries, meaning duty rates for products from these countries are listed in Column two of the HTS. Currently, the only countries with Column Two status are Cuba and North Korea.
Some of the symbols used to designate the various preference programs and trade agreements in the "Special" sub column can be found here.
