Canned Corned Beef Returned Empty for Reloading from Germany
Empty corned beef cans exported from U.S. containing raw brisket, processed (cooked/brined) abroad, but qualifies as returned U.S. meat product under strict documentation. HTS 9801.00.10.15 for Chapter 16 products returned within 3 years despite cooking if proven U.S. origin pre-export. Note: Cooking typically disqualifies.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Rare use—requires ironclad proof cooking didn't advance value; prefer 9802 for warranty processing; consult CBP ruling in advance