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Is duty required on U.S. made goods returning and imported into the U.S.?
U.S. made goods returning to the United States are usually eligible for duty-free treatment. The provision 9801.00.10 in the Harmonized Tariff Schedule (HTS) allows U.S. made products to return to the U.S. without duty requirements. However, the provision stipulates the goods value could not have been advanced nor the condition improved while abroad. In other words, if an item was repaired or improved, duty could be owed on either the fair market value of the labor or the item as it has been changed. For instance, if you take gold to India, where is is made into jewelry, the gold can not be re-entered into the U.S. free of charge. Nor is the value of the gold deductable from the value of the finished jewelry. To claim goods under this provision, proof of U.S. origin is required (i.e., country of origin marking or a certificate of origin from manufacture). When clearing returning U.S. goods through CBP, the importer should file a CBP Form 3311 "Declaration for Free Entry of Returned American Products" with Customs and Border Protection.
Customs & Border Protection (CBP), Department of Homeland Security
http://www.cbp.gov/
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