Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account
Articles imported by or for the account of any person arriving in the United States from a foreign country: > Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account
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 9804.00.10
Architect's Drafting Kit
A personal set of drafting tools including T-square, triangles, compass, and mechanical pencils that an architect took abroad for a project consultation. This qualifies under HTS 9804.00.10 as professional instruments of the architect's trade taken abroad by the owner and returned. The tools remain duty-free as they were used professionally overseas.
Surgeon's Surgical Instrument Set
Personal surgical instruments (forceps, scalpel handles, retractors) carried by a surgeon for an overseas medical conference or consultation. Qualifies under 9804.00.10 as professional tools of the medical occupation taken abroad by the owner. Duty-free upon return as personal trade implements.
Software Engineer's Laptop Computer
Personal laptop with installed development software taken abroad by a software engineer for client meetings. Qualifies as professional instrument of trade under 9804.00.10 when returning with the owner. Duty-free entry applies to personal computing tools of the occupation.
Photographer's Camera Equipment
Professional DSLR camera, lenses, tripod taken abroad by photographer for assignment. Qualifies under 9804.00.10 as personal instruments of the photographic trade carried by owner. Duty-free return applies to working professional equipment.
Lawyer's Leather Briefcase and Legal Pads
Personal leather briefcase containing legal pads, case files taken abroad by attorney for international arbitration. Qualifies as professional books and implements under 9804.00.10 when owned and carried by the lawyer. Duty-free as tools of legal occupation.
Teacher's Educational Resource Kit
Teaching aids (globe, flashcards, curriculum guides) taken abroad by educator for professional development conference. Qualifies under 9804.00.10 as professional books and implements of teaching occupation carried by owner. Duty-free educational tools.
Mechanic's Diagnostic Tool Kit
OBD-II scanner, multimeter, specialty wrenches taken abroad by automotive technician for training seminar. Personal tools of mechanical trade qualify under HTS 9804.00.10 when carried by owner. Duty-free return for professional diagnostic implements.
Jeweler's Precision Tool Set
Jeweler's loupe, pliers, files, mandrels carried abroad for gem appraisal conference. Personal implements of jewelry trade qualify under 9804.00.10 when owned and taken by professional. Duty-free precision tools of occupation.
Veterinarian's Exam Kit
Otoscope, thermometer, hoof pick, stethoscope taken abroad by vet for animal health seminar. Professional instruments of veterinary occupation qualify under 9804.00.10 when personal property. Duty-free animal care implements.
Artist's Painting Supplies Kit
Easel, brushes, palette knives, sketchbooks taken abroad by professional artist for workshop. Personal tools and books of artistic trade qualify under HTS 9804.00.10 when carried by owner. Duty-free creative implements.
Pilot's Navigation Tool Kit
E6B flight computer, plotter, charts, kneeboard taken abroad by commercial pilot for training. Professional instruments of aviation occupation qualify under 9804.00.10 as personal tools. Duty-free navigation implements.
Engineer's Surveying Instrument
Laser level, tripod, measuring wheel taken abroad by civil engineer for site inspection. Personal professional instruments qualify under HTS 9804.00.10 when owned by engineer. Duty-free surveying tools of trade.
Musician's Performance Instrument Case
Professional flute in custom case taken abroad by musician for recital. Musical instrument qualifies as tool of performance trade under 9804.00.10 when personal property. Duty-free professional musical implement.
Accountant's Working Ledger Books
Active client ledgers, calculators, working papers taken abroad by CPA for audit. Professional books and implements of accounting trade qualify under 9804.00.10 as personal property. Duty-free financial tools.
Chef's Professional Knife Set
High-end culinary knives (chef's knife, paring, boning) carried by a professional chef for cooking demonstration abroad. These personal tools of the culinary trade qualify under HTS 9804.00.10 when taken and returned by the owner. Duty-free as occupational implements.