admin

Scenario:



- U.S. retailers import of foreign goods manufacturer or distributor.

- U.S. trade group then exports (sells) a good one to other consumers in a country.

- Consumer returns goods to U.S. retailers (not as point).



Questions:



1st Has the U.S. retailers have to worry about import quotas or licenses, if the goods returned?

2nd Has the U.S. retailers have to pay U.S. customs?

3rd What if the U.S. retailers have drawback to the good after it is executed?

If a U.S. retailer imports a good from a foreign manufacturer, sold that good to a consumer in a third country, and that the consumer is good to deliver it to U.S. dealers because they do not like the good, 9801.00.26 subheading of the Harmonized Tariff Schedule (HTS) may apply under certain conditions.



Subheading 9801.00.26, HTS, provides for articles previously imported, with respect to which the duty was paid when

1) within three years after the date of the earlier import export

2 are sold) for export and exported private individuals for personal use, again on the grounds that such items to sample or specifications are not imported

3) Re-introduced advanced have been without value or improved condition by any process of manufacture or in any other way abroad

4) Re-introduced as are personal income from these people, and then imported by or on behalf of the person they are exported from the United States within a year after export



If all these conditions are met, the good question to be re-imported duty free.



If imported products are classified in subheading 9801.00.26, HTS, is the product free of quota and visa requirements.



If the U.S. exported goods retailer with the benefit of drawback, the good would not be eligible for duty-free to re-import. The reason is that the U.S. Note 1 (a), Section I, Chapter 98, HTS, they say, that subheading 9801.00.26 would not run for an item with the benefit of drawback