Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation
Articles, previously imported, with respect to which the duty was paid upon such previous importation, if: (1) exported within 3 years after the date of such previous importation; (2) sold for exportation and exported to individuals for personal use; (3) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad; (4) reimported as personal returns from those individuals, whether or not consolidated with other personal returns prior to reimportation; and (5) reimported by or for the account of the person who exported them from the United States within 1 year of such exportation
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 9801.00.26.00
Tiffany & Co. Sterling Silver Heart Necklace
A sterling silver heart pendant necklace originally imported and duties paid, exported within 3 years for personal use abroad, and reimported unchanged within 1 year by the original owner. This qualifies under HTS 9801.00.26.00 as a personal return article not advanced in value or improved in condition while abroad. No manufacturing or alterations occurred overseas.
Gucci Leather Handbag Model GG Marmont
Authentic Italian leather handbag previously imported with duties paid, exported for personal use within 3 years, returned unchanged after travel abroad within 1 year. Meets HTS 9801.00.26.00 criteria as a personal effect reimported by the owner without any foreign processing or value addition. Condition remains as originally imported.
Rolex Submariner Date Stainless Steel Watch
Luxury stainless steel dive watch previously imported (duties paid), exported within 3-year window for owner's personal use abroad, reimported within 1 year in identical condition. Qualifies under HTS 9801.00.26.00 as it was not serviced, repaired, or altered overseas. Returned as personal effect to original owner.
Louis Vuitton Neverfull GM Canvas Tote
Iconic monogram canvas tote bag imported previously with duties paid, exported for personal use within 3 years, returned unchanged within 1 year by owner. Perfectly fits HTS 9801.00.26.00 as no repairs, cleaning, or alterations occurred abroad. Reimported in original condition.
Hermès Birkin 25 Togo Leather Bag
Premium togo leather Birkin handbag (duties previously paid), exported within 3 years for personal overseas use, reimported within 1 year unchanged. Qualifies for HTS 9801.00.26.00 duty exemption as personal return with no foreign processing, repairs, or value enhancement.
Cartier Love Bracelet Yellow Gold
18K yellow gold Love bracelet imported previously (duties paid), exported for personal use abroad within 3 years, reimported within 1 year in pristine original condition. Meets all HTS 9801.00.26.00 requirements: personal return, no improvements or manufacturing abroad.
Chanel Classic Flap Medium Caviar Leather Bag
Caviar leather medium Classic Flap bag with duties previously paid, exported within 3-year limit for personal travel use, returned unchanged within 1 year. Qualifies under HTS 9801.00.26.00 as owner's personal return article showing no foreign manufacture or condition improvement.
Omega Speedmaster Professional Moonwatch
Hesalite crystal stainless steel chronograph watch imported with duties paid, exported for personal use within 3 years, reimported within 1 year unchanged. Perfect HTS 9801.00.26.00 candidate: no service, crystal unscratched, original condition preserved.
Dior Lady Dior Medium Cannage Bag
Iconic cannage stitch patent leather handbag (prior duties paid), exported within 3 years for personal use, reimported within 1 year showing normal wear only. Qualifies HTS 9801.00.26.00 as personal return with absolutely no foreign processing or enhancements.
Prada Saffiano Leather Galleria Bag
Saffiano leather structured handbag with prior duty payment, exported within 3 years for personal international travel, reimported unchanged within 1 year. Textbook HTS 9801.00.26.00 personal return: no cleaning, repairs, or alterations performed abroad.
Van Cleef & Arpels Alhambra Necklace
Signature motif 18K gold and mother-of-pearl necklace (duties previously paid), exported for personal use within 3 years, reimported within 1 year unaltered. Qualifies perfectly under HTS 9801.00.26.00 personal returns exemption.
Burberry Check Cashmere Scarf
Luxury cashmere scarf imported with duties paid, exported within 3 years for personal winter travel, returned within 1 year showing normal wear only. Meets HTS 9801.00.26.00 exactly: personal return, no laundering, mending, or foreign processing.
Fendi Baguette Leather Shoulder Bag
Classic leather Baguette bag (prior duties satisfied), exported for personal use abroad within 3-year limit, reimported within 1 year pristine. Ideal HTS 9801.00.26.00 case: owner's personal return with zero foreign intervention.
Bvlgari Serpenti Diamond Ring
18K white gold diamond serpent ring imported previously with duties paid, exported within 3 years for personal use, reimported within 1 year unaltered. Perfectly conforms to HTS 9801.00.26.00 personal returns duty exemption requirements.
Patek Philippe Nautilus 5711 Steel Watch
Prestige sports watch imported previously with duties satisfied, exported for owner's personal use abroad within 3-year window, returned within 1 year in factory-original condition. Meets all HTS 9801.00.26.00 criteria for duty-free personal reimport.