Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions)
Articles imported by or for the account of any person arriving in the United States who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the Virgin Islands of the United States): > Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival: > Articles whether or not accompanying a person, not over $1600 in aggregate fair market value in the country of acquisition, including:(a) but only in the case of an individual who has attained the age of 21, not more than 5 liters of alcoholic beverages, not more than 1 liter of which shall have been acquired elsewhere than in American Samoa, Guam or the Virgin Islands of the United States, and not more than 4 liters of which shall have been produced elsewhere than in such insular possessions, and (b) not more than 1,000 cigarettes, not more than 200 of which shall have been acquired elsewhere than in such insular possessions, and not more than 100 cigars, if such person arrives directly or indirectly from such insular possessions, not more than $800 of which shall have been acquired elsewhere than in such insular possessions (but this subheading does not permit the entry of articles not accompanying a person which were acquired elsewhere than in such insular possessions)
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 9804.00.70
Cuban Montecristo Cigars
Box of 25 Cuban Montecristo cigars purchased in USVI (within 100 cigar limit), valued at $225. Specifically provided for under HTS 9804.00.70 tobacco exemption for insular possession acquisitions.
Parisian Silk Scarf
Hermès silk scarf bought on Champs-Élysées, valued at $380. Qualifies as personal apparel accessory under HTS 9804.00.70 $1600 exemption for returning U.S. residents from 48-hour trips.
German Cuckoo Clock
Traditional Black Forest cuckoo clock bought in Germany, valued at $280. Qualifies as household decorative article under HTS 9804.00.70 personal exemption for returning residents' foreign acquisitions.
French Merlot Red Wine
A bottle of premium French Merlot red wine purchased during travel in Europe, valued at $50 in the country of acquisition. This qualifies under HTS 9804.00.70 as an alcoholic beverage acquired abroad as an incident of the journey by a returning U.S. resident for personal use, within the $1600 aggregate exemption limit and 5-liter alcohol allowance for adults over 21.
Swiss Army Officer's Watch
Luxury Swiss Army Officer's watch bought in Zurich, valued at $450. Falls under HTS 9804.00.70 as personal jewelry acquired abroad by returning U.S. resident within the $1600 fair market value exemption for personal use.
Italian Leather Handbag
Authentic Italian leather handbag purchased in Milan fashion district, valued at $320. Qualifies under HTS 9804.00.70 as personal apparel/accessory acquired during foreign travel by returning resident within exemption limits.
Japanese Whisky Single Malt
Premium Japanese single malt whisky bottle acquired in Tokyo, valued at $120. Covered by HTS 9804.00.70 alcohol provision (within 5L limit) for returning U.S. residents age 21+ from 48-hour minimum trips.
Australian Opal Necklace
Genuine Australian black opal pendant necklace, valued at $650. Personal jewelry acquisition qualifies under HTS 9804.00.70 exemption limit for returning residents' foreign purchases.
Tequila Reposado 750ml
Premium Mexican reposado tequila bottle bought during border travel, valued at $65. Counts toward 5L alcohol allowance under HTS 9804.00.70 personal exemption for adults 21+.
Canadian Maple Syrup
Authentic Canadian pure maple syrup from Quebec sugar shack, valued at $45 (within $1600). Personal food item qualifies under HTS 9804.00.70 for household use by returning resident.
Bahamian Rum Cake
Homemade Bahamian rum cake purchased from local bakery, valued at $35. Food souvenir qualifies under HTS 9804.00.70 personal exemption as incident of journey.
Scotch Whisky 18-Year
Aged 18-year single malt Scotch whisky from Scotland distillery tour, valued at $180. Within 5L alcohol and $1600 total exemption under HTS 9804.00.70.
Mexican Silver Bracelet
Handcrafted Taxco sterling silver bracelet from Mexico, valued at $95. Personal jewelry qualifies under HTS 9804.00.70 exemption from contiguous country travel.
Irish Linen Tablecloth
Fine Irish linen tablecloth from Belfast linen mill, valued at $210. Household textile qualifies under HTS 9804.00.70 personal exemption for returning residents.
Dominican Cigars Box
Premium Dominican Republic cigars (50 count) bought in Santo Domingo, valued at $160 (within limits if from USVI routing). Tobacco under HTS 9804.00.70 exemption.