Question 1

What is the duty rate for articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars?

Accepted Answer

The general duty rate for HTS code 9804.00.65 (Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars) is Free. Additional tariffs may apply depending on the country of origin, including Section 301, reciprocal, and Section 232 tariffs.

Question 2

What is HS code 9804.00.65?

Accepted Answer

HS code 9804.00.65 classifies "Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars" under Chapter 98 (Special Classification Provisions). This code is used for U.S. customs classification and duty assessment.

Question 3

Does articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars have Section 301 tariffs?

Accepted Answer

Yes, articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition, including (but only in the case of an individual who has attained the age of 21) not more than 1 liter of alcoholic beverages and including not more than 200 cigarettes and 100 cigars (HS 9804.00.65) is subject to Section 301 tariffs of 25% when imported from China.

9804.00.65

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