Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States
Articles, previously imported, with respect to which the duty was paid upon such previous importation or which were previously free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, if (1) reimported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, after having been exported under lease or similar use agreements, and (2) reimported by or for the account of the person who imported it into, and exported it from, the United States
Duty Rate (from China)
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Products classified under HTS 9801.00.20.00
Leased Caterpillar D6T Dozer
A heavy construction bulldozer previously imported into the US, leased to a foreign contractor for earthmoving projects, and reimported unchanged after lease completion. It qualifies under HTS 9801.00.20.00 as it was exported under lease agreement without any manufacturing alterations or value advancement abroad, returning to the original US importer.
Boeing 737-800 Aircraft Lease Return
Commercial passenger aircraft previously imported, leased to an international airline, and reimported without engine overhauls or interior modifications. Classifies under 9801.00.20.00 for duty-free reimport after lease as condition remains unchanged from export.
John Deere 8R Tractor Lease Return
Agricultural tractor imported into US, leased to foreign farming operation for crop planting/harvesting, returned unchanged. Qualifies for 9801.00.20.00 duty-free entry as reimported by original owner without condition improvement.
Leased Medical MRI Scanner
GE Healthcare MRI machine leased to foreign hospital for diagnostic imaging, reimported without software updates or hardware modifications. Falls under 9801.00.20.00 as previously imported equipment returned unchanged post-lease.
Komatsu PC200 Excavator Lease Return
Hydraulic excavator leased for mining operations abroad, returned to US lessor without rebuilds or attachments added. Qualifies under 9801.00.20.00 for duty-free reimport by original importer.
Leased Forklift Raymond 9600
Warehouse reach truck leased to foreign distribution center, reimported without capacity upgrades or electronic modifications. Classifies under 9801.00.20.00 as unchanged lease return.
Volvo FMX Dump Truck Lease Return
Heavy-duty dump truck leased for construction projects abroad, returned without bed modifications or engine work. Duty-free under 9801.00.20.00 as reimport unchanged by original owner.
Leased Textile Printing Machine
Industrial digital textile printer leased to foreign garment manufacturer, reimported without head replacements or software upgrades. Qualifies for 9801.00.20.00 duty-free status.
Caterpillar 988K Wheel Loader Lease
Large front-end wheel loader leased for quarry operations, returned without bucket modifications. Falls under 9801.00.20.00 for unchanged reimport by original US importer.
Leased Container Handling Crane
Ship-to-shore container gantry crane leased to foreign port authority, reimported without control system upgrades. Duty-free under 9801.00.20.00 lease provisions.
Leased Bakery Oven Line
Industrial rack oven system leased to foreign bakery, returned without conveyor additions. Qualifies under 9801.00.20.00 as unchanged leased equipment reimport.
Leased CNC Lathe Haas ST-20
Computer numerical control lathe leased to foreign machine shop, reimported without tooling upgrades. Falls under 9801.00.20.00 for duty-free lease return.
Leased Film Production Camera Package
ARRI Alexa digital cinema camera kit leased to foreign film production, returned with original lenses. Duty-free under 9801.00.20.00 as unchanged equipment.
Leased Solar Panel Testing Equipment
Photovoltaic module flash tester leased to foreign solar manufacturer, reimported without calibration changes. Qualifies for 9801.00.20.00 duty-free entry.
Leased Oilfield Drilling Rig Components
Top drive drilling system leased to foreign oilfield operator, returned without torque upgrades. Duty-free under 9801.00.20.00 lease reimport provisions.