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TYPES OF DUTY (RATE PROVISION) CODES



The following codes indicate the free or dutiable status of merchandise imported into the United States. Column 1 (Code) is the two digit code. Column 2 (Definition) is the description of that code.
Contents:

FREE ITEMS

Code Definition
00
Articles entered into bonded warehouses or Foreign Trade Zones, duty not applicable.
10
Free under specific provisions for free status prescribed in Rates of Duty columns of HTS chapters 01 to 97, inclusive; or free under certain special classification provisions in HTS chapter 98 except those referred to, by HTS number, elsewhere in this list of rate provision codes.
11
Articles entered into the U.S. Virgin Islands from foreign countries for which no duty is calculated.
13
Free as articles to be processed under bond for exportation, including processes which result in articles manufactured or produced in the United States (see HTS number 9813.00.0520); or free for manufacture in bonded warehouse and export.
14
Free as supplies for certain vessels and aircraft. Includes equipment and repairs to vessels if duty remitted.
16
Free as articles imported by or for the United States Government which otherwise would be dutiable under specific provisions in HTS chapters 01 to 97, inclusive, were it not for the following provisions for free entry in HTS chapter 98, subchapter VIII: Articles for military departments (HTS number 9808.00.3000) Articles for General Services Administration (HTS number 9808.00.4000) Articles for Nuclear Regulatory Commission or the Department of Energy (HTS number 9808.00.5000) Articles for the Commodity Credit Corporation. (HTS number 9808.00.7000)
18
Free under provisions established by legislation, Presidential Proclamation, or administrative action not covered by a more specific free rate provision. Free items specified in chapter 99 of the HTS and articles claiming free entry under special programs such as the Generalized System of Preferences (GSP) are assigned rate provision code 18.
19
Free under provisions for the free status prescribed in Rates of Duty columns of HTS chapter 99.


DUTIABLE ITEMS

Code Definition
61
Dutiable at rates prescribed in the General Rates of Duty column of HTS chapters 01 to 97, inclusive.
62
Dutiable at rates prescribed in the Rates of Duty column labeled "2" of HTS chapters 01 to 97, inclusive.
64
Dutiable at rates prescribed in the Special Rates of Duty column in HTS chapters 01 to 97, inclusive.
69
Dutiable at rates prescribed in Chapter 99 of HTS. Duty reported.
70
Dutiable at various or special rates prescribed in Rates of Duty columns of HTS chapters 01 to 97, inclusive. No duty calculated.
79
Dutiable at rates prescribed in Rates of Duty columns of HTS chapter 99. No duty calculated.


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