HTS 9804.00.70Articles 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)
What that translates to:Returning resident's purchases up to $1,600 from U.S. possessions
Also written 98040070. Rates as CBP is collecting them today. Updated Oct 1, 2026.
Returning resident's purchases up to $1,600 from U.S.… (HTS 9804.00.70) from China, as of Oct 1, 2026: this is a special provision (chapter 98); ask a licensed customs broker how duties apply.
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Official description
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)
Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 98: Special classification provisions.Related codes
Questions about HTS 9804.00.70
What is the duty rate for HTS 9804.00.70?
The regular (column 1 general) rate printed in the tariff schedule is Free. Additional tariffs depend on the country of origin; choose one above to see its full rate.
Is HTS 9804.00.70 subject to Section 301 tariffs?
No Section 301 tariff applies to HTS 9804.00.70 as of Oct 1, 2026, from any country of origin.
Is HTS 9804.00.70 subject to Section 232 tariffs?
No Section 232 tariff applies to HTS 9804.00.70 as of Oct 1, 2026, from any country of origin.
HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.