Harmonized Tariff Schedule of the U.S. › Chapter 98 Special classification provisions (U.S.)
9801.00.80.40Tariff line
Classification path
Articles previously exported from the United States which-- except for U.S. note 1 of this subchapter--would qualify for free entry under one of the foregoing items and are not otherwise free of duty
9801
Other, except articles excluded by U.S. note 1(c) of this subchapter
Cigarette paper provided for in heading 4813
9801.00.80.40
Rates of duty
General rate (Column 1)A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
SpecialFree (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 2A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
Unit
Free (AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Printed page 3171
Measure flags
for origin CN, entry date 2026-10-25 · base rate A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301: not on any listN/A—8-digit subheading 9801.00.80 is not on Lists 1–4B or the four-year-review lists
- PGAFDA FD3TTB TB1
Confirmed total 12.5% · max 12.5%Full duty breakdown →