A provision in the Harmonized Tariff Schedule of the United States (HTSUS) allows a free rate of duty for U.S. goods returned (articles for temporary use while abroad) after being exported. However, these goods cannot be advanced in value, or improved in condition by any process of manufacture or other means while abroad. Which of the following HTSUS number should be assigned for the above statement?
A. 1501.10.00
B. 3925.90.00
C. 8402.19.00
D. 9801.00.10
E. None of the above
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The Answer is: D
Citation: HTSUS Chapter 98; 19 CFR 10.1(a) and 19 CFR 145.35
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