Handmade US Cigarette Samples Returned from Trade Fair from China
Artisanal US cigarettes exported as samples to international trade fair, returned post-event. Falls under 9801.00.80.30 for Chapter 24 tobacco products previously US-exported, qualifying for free reentry absent drawback.
Duty Rate — China → United States
10%
Rate breakdown
9903.03.0110%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
Import Tips
• Trade fair booth contracts prove temporary export; limit quantities to documented samples; remove foreign temporary import markings