HTS 9804.00.85Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad
What that translates to:Personal effects of U.S. citizens who died abroad (owned by estate)
Also written 98040085. Rates as CBP is collecting them today. Updated Oct 1, 2026.
Personal effects of U.S. citizens who died abroad (owned by… (HTS 9804.00.85) 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
Personal and household effects, not stock in trade, the title to which at the time of importation is in the estate of a citizen of the United States who died abroad
Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 98: Special classification provisions.Related codes
Questions about HTS 9804.00.85
What is the duty rate for HTS 9804.00.85?
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 9804.00.85 subject to Section 301 tariffs?
No Section 301 tariff applies to HTS 9804.00.85 as of Oct 1, 2026, from any country of origin.
Is HTS 9804.00.85 subject to Section 232 tariffs?
No Section 232 tariff applies to HTS 9804.00.85 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.