HS Code 9804.00 : Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is 9804.00. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is Free [USITC HTS 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Articles imported by or for the account of any person arriving in the United States from a foreign country
Heading 9804
Articles imported by or for the account of any person arriving in the United States from a foreign country
Subheading .00
.00
Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United States (USITC HTS 2026)
9804.00.05
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale
MODULE 11: Official CBP CROSS Binding Classification Rulings
No ruling cached for HS 9804.00.
Query the live U.S. Customs and Border Protection e-Rulings database:
Search Live CBP CROSS Database for 9804.00 →US National HTS Tariff Lines (9804.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9804.00.05 | Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale | Free | Free | Free | — |
| 9804.00.10 | Professional books, implements, instruments and tools of trade, occupation or employment, which have been taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.15 | Professional books, implements, instruments and tools of trade, occupation or employment (not including theatrical scenery, properties or apparel, and not including articles for use in any manufacturing establishment, for any other person or for sale), owned and used by him abroad | Free | Free | Free | — |
| 9804.00.20 | Wearing apparel, articles of personal adornment, toilet articles and similar personal effects; all the foregoing, if actually owned by and in the possession of such person abroad at the time of or prior to his departure for the United States, and if appropriate for his own personal use and intended only for such use and not for any other person nor for sale | Free | Free | Free | — |
| 9804.00.25 | Articles imported by or for the account of any person arriving in the United States from a foreign country, Not over 50 cigars, or 200 cigarettes, or 2 kilograms of smoking tobacco or a proportionate amount of each, and not over 1 liter of alcoholic beverages, when brought in by an adult nonresident for his own consumption | Free | Free | Free | — |
| 9804.00.30 | Not exceeding $100 in value of articles (not including alcoholic beverages and cigarettes but including not more than 100 cigars) accompanying such person to be disposed of by him as bona fide gifts, if such person has not claimed an exemption under this subheading 9804.00.30 within the 6 months immediately preceding his arrival and he intends to remain in the United States for not less than 72 hours | Free | Free | Free | — |
| 9804.00.35 | Automobiles, trailers, aircraft, motorcycles, bicycles, baby carriages, boats, horse-drawn conveyances, horses and similar means of transportation, and the usual equipment accompanying the foregoing; any of the foregoing imported in connection with the arrival of such person and to be used in the United States only for the transportation of such person, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the conveyance | Free | Free | Free | — |
| 9804.00.40 | Not exceeding $200 in value of articles (including not more than 4 liters of alcoholic beverages) accompanying such a person who is in transit to a place outside United States customs territory and who will take the articles with him to such place | Free | Free | Free | — |
| 9804.00.45 | All personal and household effects taken abroad by him or for his account | Free | Free | Free | — |
| 9804.00.50 | Articles of metal (including medals, trophies and prizes), bestowed upon him abroad, as honorary distinctions, by foreign countries or citizens of foreign countries | Free | Free | Free | — |
| 9804.00.55 | Game animals (including birds and fish) killed abroad by him and imported by him for noncommercial purposes | Free | Free | Free | — |
| 9804.00.60 | Automobiles rented by any resident of the United States while abroad and imported for the transportation of such resident, his family and guests, and such incidental carriage of articles as may be appropriate to his personal use of the automobile | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | Free (BH,CL, CO,IL,KR,MA, P,PA,PE,S,SG) | Free, for such temporary periods as the Secretary of the Treasury by regulation may prescribe | — |
| 9804.00.65 | 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, 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 | Free | Free | Free | — |
| 9804.00.70 | 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) | Free | Free | Free | — |
| 9804.00.72 | 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 $800 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 1 liter of alcoholic beverages or not more than 2 liters if at least one liter is the product of one or more beneficiary countries, and (b) not more than 200 cigarettes, and not more than 100 cigars, if such person arrives directly from a beneficiary country (but this item does not permit the entry of articles not accompanying a person which were acquired elsewhere than in beneficiary countries) | Free | Free | Free | — |
| 9804.00.75 | Any article imported to replace a like article of comparable value previously exempted from duty under subheading 9804.00.70, if the article previously exempted shall have been exported, under such supervision as the Secretary may prescribe, within 60 days after its importation because it was found by the importer to be unsatisfactory | Free | Free | Free | — |
| 9804.00.80 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
| 9804.00.85 | Articles imported by or for the account of any person arriving in the United States from a foreign country | Free | Free | Free | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
See U.S. Census Concordance
U.S. Census Schedule B (Exports)
9804.00.05
Official Primary Sources & Authority References
USITC HTS Chapter 98 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale.
CBP CROSS Ruling Database (9804.00) ↗
Binding customs classification precedents for Heading 9804.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
Under WCO Harmonized System 2022 and United States (USITC HTS), Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale is classified under HS 9804.00 (Heading 9804, Chapter 98). The representative US MFN general duty rate is Free.
How is HS 9804.00 distinguished within Heading 9804 (Articles imported by or for the account of any person arriving in the United States from a foreign country)?
Heading 9804 covers Articles imported by or for the account of any person arriving in the United States from a foreign country. Subheading 9804.00 specifically isolates Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9804.
What are the primary candidate subheadings related to HS 9804.00?
Related subheadings under Heading 9804 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 9804.00 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale?
Commercial shipments of Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 9804.00?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
Does the United States assess federal VAT or GST on imports of HS 9804.00?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 9804.00?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 9804.00?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 9804.00?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 9804.00?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.