HomeChapter 98Heading 9805

HS Heading 9805 : The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions

HEADING DEFINITION & DISAMBIGUATION

HS Heading 9805 encompasses the personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the secretary of the treasury may prescribe) of any person in the service of the united states who returns to the united states upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the united states, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the united states under government orders or instructions. It classifies 1 6-digit WCO subheadings within Chapter 98 under the Harmonized System [USITC HTS 2026].

Chapter
Heading
9805
Subheadings
1 HS6
Status
Verified 2026

Subheadings Under Heading 9805

HS Code WCO 6-Digit Subheading Description Chapter Operational Package
9805.00 The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions 98 View 9805.00 Package →
DISAMBIGUATION & CLASSIFICATION GUIDE

How to Select the Correct Subheading Under Heading 9805

Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.

Official Primary Sources & Authority References

USITC HTS Heading 9805 ↗

United States International Trade Commission official Harmonized Tariff Schedule.

CBP CROSS Rulings ↗

CBP e-Rulings database for Heading 9805 precedent rulings.

WCO Nomenclature ↗

World Customs Organization Harmonized System 2022 nomenclature standard.

U.S. Census Foreign Trade ↗

U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.

Heading 9805 Frequently Asked Questions (FAQ)

What commercial articles are grouped under HS Heading 9805?
HS Heading 9805 covers The personal and household effects (with such limitation on the importation of alcoholic beverages and tobacco products as the Secretary of the Treasury may prescribe) of any person in the service of the United States who returns to the United States upon the termination of assignment to extended duty (as defined in regulations issued in connection with this provision) at a post or station outside the customs territory of the United States, or of returning members of his family who have resided with him at such post or station, or of any person evacuated to the United States under Government orders or instructions, grouping 1 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 9805?
Subheadings under Heading 9805 range from 9805.11 to 9805.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 9805?
US MFN general duty rates for Heading 9805 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 9805?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 9805?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 9805?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 9805 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 9805?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 9805?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 9805?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.