Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory
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): > Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory
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 9804.00.75
Replacement Swiss Army Knife
A Victorinox Swiss Army Knife imported by a returning U.S. resident to replace an identical model previously exempted under 9804.00.70. The original was exported under Customs supervision within 60 days as it was defective upon inspection. This provision allows duty-free replacement of personal articles found unsatisfactory abroad.
Replacement Apple AirPods Pro
Apple AirPods Pro wireless earbuds replacing identical model exempted under 9804.00.70 but found defective (connectivity issues). Original properly exported under CBP supervision within 60 days. HTS 9804.00.75 allows duty-free status for such personal electronic replacements by returning residents.
Replacement North Face Backpack
The North Face Borealis backpack imported to replace identical model previously exempted under 9804.00.70 due to zipper failure. Original exported under Customs supervision within required 60 days. This returning resident replacement qualifies for duty-free entry under 9804.00.75.
Replacement Canon EOS Camera
Canon EOS R6 mirrorless camera replacing identical model exempted under 9804.00.70 but found unsatisfactory (sensor defect). Original exported under supervision within 60 days. Duty-free replacement for returning resident's personal photographic equipment under HTS 9804.00.75.
Replacement Sony WH-1000XM4 Headphones
Sony WH-1000XM4 noise-cancelling headphones imported as replacement for identical model exempted under 9804.00.70. Original exported within 60 days due to battery failure under CBP supervision. Personal audio equipment replacement for returning U.S. resident qualifies duty-free.
Replacement iPad Pro 12.9-inch
Apple iPad Pro 12.9-inch tablet replacing identical model exempted under 9804.00.70 due to display defect. Original exported under supervision within 60 days. Duty-free replacement provision for returning resident's personal computing device under HTS 9804.00.75.
Replacement Garmin GPS Watch
Garmin Forerunner 945 GPS smartwatch imported to replace identical model found unsatisfactory (heart rate sensor failure). Original exempted under 9804.00.70 and exported under supervision within 60 days. Personal fitness tracker replacement duty-free for returning resident.
Replacement Bose SoundLink Speaker
Bose SoundLink Revolve portable Bluetooth speaker replacing identical model exempted under 9804.00.70 due to water damage. Original exported under CBP supervision within 60 days. Duty-free personal audio equipment replacement under HTS 9804.00.75 for returning U.S. resident.
Replacement Kindle Paperwhite
Amazon Kindle Paperwhite e-reader imported as replacement for identical model exempted under 9804.00.70 (screen failure). Original exported under supervision within 60 days. Personal reading device qualifies for duty-free replacement under HTS 9804.00.75.
Replacement GoPro HERO10 Camera
GoPro HERO10 Black action camera replacing identical model exempted under 9804.00.70 (waterproofing failure). Original exported under CBP supervision within 60 days. Duty-free personal action camera replacement for returning adventure traveler.
Replacement Fitbit Charge 5
Fitbit Charge 5 fitness tracker replacing identical model exempted under 9804.00.70 (GPS malfunction). Original exported under supervision within 60 days. Personal health monitoring device qualifies duty-free under HTS 9804.00.75 for returning resident.
Replacement DJI Mini 3 Drone
DJI Mini 3 Pro drone imported to replace identical model exempted under 9804.00.70 (motor failure). Original exported under CBP supervision within 60 days. Personal recreational drone replacement qualifies duty-free under HTS 9804.00.75.
Replacement Patagonia Fleece Jacket
Patagonia Better Sweater fleece jacket replacing identical model exempted under 9804.00.70 (zipper defect). Original exported under supervision within 60 days. Personal outdoor apparel replacement duty-free under HTS 9804.00.75 for returning resident.
Replacement Leather Travel Wallet
A genuine leather RFID-blocking travel wallet imported to replace one exempted under 9804.00.70 that was found unsatisfactory. The original was properly exported under CBP supervision within 60 days of arrival. HTS 9804.00.75 facilitates duty-free replacement for returning residents' personal effects.
Replacement Ray-Ban Aviator Sunglasses
Ray-Ban Aviator sunglasses imported by returning resident to replace identical pair exempted under 9804.00.70 but found unsatisfactory (scratched lenses). Original exported under supervision within 60 days per CBP requirements. This special provision prevents double taxation on personal replacements.