Articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them from, the United States
Articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specifications, and (4) reimported by or for the account of the person who imported them into, and exported them 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 9801.00.25.00
Defective Samsung Galaxy S23 Smartphone
A Samsung Galaxy S23 smartphone previously imported into the US that was exported for customer demonstration but returned because it failed to meet performance specifications for battery life. No manufacturing or improvements were made abroad; it remains in original condition. Qualifies under HTS 9801.00.25.00 as it was reimported within 3 years by the original importer due to non-conformance.
Defective Sony WH-1000XM5 Headphones
Sony WH-1000XM5 wireless headphones imported, exported for product review, returned due to noise cancellation not meeting published specs. No alterations abroad, reimported by original importer within 18 months. Qualifies under 9801.00.25.00 returned goods provision.
Non-Spec Weber Genesis Grill
Weber Genesis II E-315 Gas Grill imported, exported for retailer display, rejected for BTU output below specifications. Shipment returned crated within 25 months. Textbook 9801.00.25.00 case.
Non-Conforming Yeti Roadie 24 Cooler
Yeti Roadie 24 Hard Cooler imported, exported for marine testing, rejected for ice retention below specs. Shipment returned within 15 months, original condition. Perfect 9801.00.25.00 qualification.
Non-Conforming Apple MacBook Pro Laptop
Apple MacBook Pro 16-inch model imported, exported for trade show display, returned because screen brightness didn't match specifications. Unchanged condition, no foreign processing. Meets all 9801.00.25.00 criteria: prior duty paid, <3 years export/reimport, same importer.
Rejected Nike Air Jordan 1 Sneakers
Bulk shipment of Nike Air Jordan 1 High sneakers imported, sample pair exported for retailer approval, entire lot rejected due to colorfastness failing specs. Returned unchanged within 2 years by original importer. Perfect fit for 9801.00.25.00 nonconforming goods provision.
Non-Spec Levi's 501 Jeans Lot
Levi's 501 Original Fit jeans bulk import, exported sample rejected by chain store for inseam length variance from specs. Full lot returned unchanged within 2.5 years. Meets 9801.00.25.00: duty previously paid, same importer, no foreign processing.
Rejected Dyson V15 Cordless Vacuum
Dyson V15 Detect cordless vacuum cleaners imported, exported for retailer demo, rejected due to suction power below specifications. Returned in original packaging, no foreign repairs. Qualifies perfectly for 9801.00.25.00 duty refund on nonconforming goods.
Substandard Patagonia Nano Puff Jacket
Patagonia Nano Puff insulated jackets imported, exported for catalog photography, rejected for insulation loft not meeting warmth specifications. Returned unchanged within 28 months by importer. Direct 9801.00.25.00 application for duty recovery.
Failed Yeti Rambler Tumbler Shipment
Yeti Rambler 20oz stainless tumblers imported, exported for distributor testing, rejected due to insulation retention below specs. Shipment returned in original condition within 14 months. Textbook 9801.00.25.00 nonconforming goods case.
Non-Conforming Bose QuietComfort 45 Headset
Bose QuietComfort 45 headphones bulk import, sample export rejected for audio distortion vs specs. Full lot returned unchanged, 22 months cycle, same importer. Qualifies under 9801.00.25.00 returned nonconforming merchandise rules.
Rejected Ray-Ban Wayfarer Sunglasses Lot
Ray-Ban RB2140 Wayfarer sunglasses imported, exported for optical testing, rejected for UV protection below ANSI specs. Returned in original cases within 19 months. Direct 9801.00.25.00 application for duty refund.
Substandard KitchenAid Stand Mixer
KitchenAid Artisan 5Qt Tilt-Head Stand Mixer imported, exported for cooking demo, rejected for motor torque below specs. Returned sealed, 16 months cycle. Meets 9801.00.25.00 all criteria perfectly.
Defective Peloton Bike+
Peloton Bike+ exercise bike imported, exported for fitness center trial, rejected for resistance calibration error vs specs. Returned disassembled in shipping crates, 11 months. Qualifies 9801.00.25.00 fully.
Rejected Traeger Ironwood Pellet Grill
Traeger Ironwood 885 Pellet Grill imported, exported for BBQ demo, rejected for temperature controller accuracy vs specs. Full shipment returned crated, 20 months. Direct 9801.00.25.00 eligibility.