Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items

Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items

Duty Rate (from China)

10%
MFN Base RateFree

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

Total Effective Rate10%

Products classified under HTS 9801.00.85.00

Architect's Drafting Kit

A professional set of drafting tools including T-square, compass, protractor, and mechanical pencils used by architects for technical drawings. Exported temporarily for an international project consultation and returned by the same architect. Classifies under HTS 9801.00.85.00 as professional instruments of the architect's trade returned after temporary foreign use by the exporter.

Surgeon's Surgical Instrument Set

Sterilized stainless steel surgical instruments (forceps, scalpels, retractors) carried by a surgeon for temporary medical consultations abroad. Returned by the same surgeon after professional engagements. Qualifies under HTS 9801.00.85.00 as professional medical instruments of trade temporarily exported and returned.

Photographer's Camera Equipment Case

Professional DSLR camera body, lenses (24-70mm, 70-200mm), tripod, and lighting kit used by a photographer for international shoots. Exported temporarily and returned by the same professional. Classifies under HTS 9801.00.85.00 as photographer's professional instruments returned after temporary foreign employment.

Chef's Professional Kitchen Tool Kit

High-carbon steel knives, mandoline slicer, microplane zesters, and precision tongs carried by executive chef for culinary demonstrations abroad. Returned by same chef after temporary consulting. Qualifies as chef's professional implements under HTS 9801.00.85.00 for temporary trade use.

Engineer's Surveying Instrument Kit

Laser level, theodolite, measuring tapes, and tripod used by civil engineer for temporary overseas site assessments. Returned by same engineer after project consultations. Classifies under HTS 9801.00.85.00 as professional engineering instruments temporarily exported for trade use.

Lawyer's Trial Briefcase Set

Professional leather briefcases containing annotated law books, legal pads, document organizers, and trial binders used by attorney for international arbitration. Returned by same lawyer. Qualifies under HTS 9801.00.85.00 as lawyer's professional books and implements temporarily exported.

Musician's Performance Instrument Case

Professional violin, sheet music binder, metronome, and rosin case used by concert violinist for temporary international performances. Returned by same musician. Classifies under HTS 9801.00.85.00 as musician's professional instruments temporarily exported for employment.

Geologist's Field Analysis Kit

Rock hammer, hand lens, acid test kit, sample bags, and GPS unit carried by geologist for temporary mineral surveys abroad. Returned by same professional. Qualifies under HTS 9801.00.85.00 as geologist's professional implements and instruments.

Veterinarian's Mobile Clinic Kit

Portable ultrasound, otoscope, surgical kit, and vaccine cooler used by veterinarian for temporary animal health missions abroad. Returned by same vet. Classifies under HTS 9801.00.85.00 as professional veterinary instruments temporarily exported.

Teacher's Educational Resource Binder

Professional teaching binders with curriculum books, lesson plans, visual aids, and student assessment tools used by educator for temporary training abroad. Returned by same teacher. Qualifies under HTS 9801.00.85.00 as teacher's professional books and implements.