Aircraft exported from the United States with benefit of drawback or heading 9813.00.05
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty: > Aircraft exported from the United States with benefit of drawback or heading 9813.00.05
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 9801.00.70.00
Boeing 737-800 Passenger Aircraft
A narrow-body commercial jet airliner previously exported from the US for leasing to foreign carriers, now returned after contract completion. Qualifies under HTS 9801.00.70.00 as an aircraft exported with drawback benefit and re-imported, subject to duty on any foreign value added during its time abroad.
Cessna Citation CJ4 Business Jet
Light business jet exported from US for demonstration flights in Europe, returned after sales campaign. Falls under 9801.00.70.00 as aircraft previously exported with drawback, now re-imported with duty assessed on any foreign maintenance performed.
Bell 407 Helicopter
Single-engine utility helicopter exported from US to Middle East operator, returned after lease term. Classified under 9801.00.70.00 for aircraft re-imported after drawback export, with duties on any rotor upgrades performed abroad.
Airbus A320neo Repainted for US Carrier
Narrow-body airliner exported from US final assembly facility for foreign painting, returned to US airline. Qualifies under 9801.00.70.00 as aircraft exported with drawback benefit, duty on foreign paint and labor value only.
Gulfstream G650ER Ultra-Long Range Jet
Ultra-long range business jet exported for Middle East delivery, returned after owner relocation to US. HTS 9801.00.70.00 applies to aircraft previously exported with drawback, duty assessed on any interior refit work abroad.
Sikorsky S-92 Offshore Helicopter
Heavy-lift helicopter exported for North Sea oil rig operations, returned to US operator. Classifies under 9801.00.70.00 for aircraft re-imported after drawback export, with duties on survival equipment upgrades.
Bombardier Challenger 350 Corporate Jet
Super-midsize business jet exported for corporate shuttle service in Asia, returned to US HQ fleet. HTS 9801.00.70.00 covers aircraft re-imported after drawback export, duty on any IFE system upgrades.
Pilatus PC-12 NG Turboprop
Single-engine turboprop exported for flight training in Australia, returned to US training academy. Qualifies under 9801.00.70.00 as aircraft with drawback export history, duty on any training-specific mods.
Embraer Phenom 300 Light Jet
Very light jet exported for fractional ownership program in Europe, returned to US Part 135 operator. 9801.00.70.00 applies to drawback-exported aircraft, duty on European paint and interior refresh.
Airbus H125 Helicopter
Light utility helicopter exported for mountain rescue service in Switzerland, returned to US operator. Classifies under 9801.00.70.00 for aircraft re-import after drawback export, duty on rescue hoist installation.
Dassault Falcon 7X Tri-Jet
Long-range tri-engine business jet exported for Geneva-based time-share, returned to US owner. 9801.00.70.00 for drawback-exported aircraft, duties on any Eurocontrol-mandated mods.
Beechcraft King Air 360ER
Twin-engine turboprop exported for medevac service in Canada, returned to US air ambulance. HTS 9801.00.70.00 applies to drawback aircraft, duty on medevac interior conversion.
Boeing 787-9 Dreamliner
Wide-body composite airliner exported for flight testing in Japan, returned to US airline. 9801.00.70.00 for drawback-exported aircraft, minimal duty on test instrumentation.
Leonardo AW139 Medium Twin
Medium utility helicopter exported for SAR operations in UK, returned to US Coast Guard contractor. Qualifies under 9801.00.70.00, duty on UK-spec winch systems.
Cirrus Vision Jet SF50 G2+
Single-engine personal jet exported for European demo tour, returned to US sales inventory. 9801.00.70.00 for drawback aircraft, duty on any CAPS parachute system recertification.