Example. A brings a light truck with a Harmonized Tariff Schedule classification of 8704 into the customs territory and enters the truck for transportation and exportation. Although the truck is listed in the current Table, it is not an imported taxable product because it is not entered for consumption, use, or warehousing. The truck also would not be an imported taxable product if it were admitted to a foreign trade zone (rather than brought into the customs territory) for transportation and exportation.
Example.
Imported Products Table
Product name | Harmonized tariff schedule heading | ODC | ODC weight |
Part I-Products that are mixtures containing ODCs: | |||
Mixtures containing ODCs, including but not limited to: | |||
-anti-static sprays | |||
-automotive products such as "carburetor cleaner," "stop leak," and "oil charge" | |||
-cleaning solvents | |||
-contact cleaners | |||
-degreasers | |||
-dusting sprays | |||
-electronic circuit board coolants | |||
-electronic solvents | |||
-ethylene oxide/CFC-12 | |||
-fire extinguisher preparations and charges | |||
-flux removers for electronics | |||
-insect and wasp sprays | |||
-mixtures of ODCs | |||
-propellants | |||
-refrigerants |
Product name | Harmonized tariff schedule heading | ODC | ODC weight |
Part II-Products in which ODCs are used for purposes of refrigeration or air conditioning, creating an aerosol or form or manufacturing electronic components: | |||
Rigid foam insulation defined in § 52.4682-1(d)(3) | |||
Foams made with ODCs, other than foams defined in § 52.4682-1(d)(3) | |||
Scrap flexible foams made with ODCs | |||
Medical products containing ODCs: | |||
Surgical staplers | |||
Cryogenic medical instruments | |||
Drug delivery systems | |||
Inhalants | |||
Dehumidifiers, household | 8415.82.00.50 | CFC-12 | 0.344 |
Chillers: | 8415.82.00.65 | ||
Charged with CFC-12 | CFC-12 | 1600. | |
Charged with CFC-114 | CFC-114 | 1250. | |
Charged with R-500 | CFC-12 | 1920. | |
Refrigerator-freezers, household: | |||
Not [GREATER THAN]184 liters | 8418.10.00.10 | CFC-11 CFC-12 | 11.08 0.13 |
[GREATER THAN]184 liters but not [GREATER THAN]269 liters | 8418.10.00.20 | CFC-11 CFC-12 | 11.32 0.26 |
[GREATER THAN]269 liters but not [GREATER THAN]382 liters | 8418.10.00.30 | CFC-11 CFC-12 | 11.54 0.35 |
[GREATER THAN]382 liters | 8418.10.00.40 | CFC-11 CFC-12 | 11.87 0.35 |
Refrigerators, household: | |||
Not [GREATER THAN]184 liters | 8418.21.00.10 | CFC-11 CFC-12 | 11.08 0.13 |
[GREATER THAN]184 liters but not [GREATER THAN]269 liters | 8418.21.00.20 | CFC-11 CFC-12 | 11.32 0.26 |
[GREATER THAN]269 liters but not [GREATER THAN]382 liters | 8418.21.00.30 | CFC-11 CFC-12 | 11.54 0.35 |
[GREATER THAN]382 liters | 8418.21.00.90 | CFC-11 CFC-12 | 11.87 0.35 |
Freezers, household | 8418.30 | CFC-11 CFC-12 | 1 2.0 0.4 |
Freezers, household | 8418.40 | CFC-11 CFC-12 | 12.0 0.4 |
Refrigerating display counters not [GREATER THAN]227 kg | 8418.50 | CFC-11 CFC-12 | 1 50.0 260.0 |
Icemaking machines | 8418.69 | ||
Charged with CFC-12 | CFC-12 | 1.4 | |
Charged with R-502 | CFC-115 | 3.39 | |
Drinking water coolers | 8418.69 | ||
Charged with CFC-12 | CFC-12 | 0.21 | |
Charged with R-500 | CFC-12 | 0.22 | |
Centrifugal chillers, hermetic | 8418.69 | ||
Charged with CFC-12 | CFC-12 | 1600. | |
Charged with CFC-114 | CFC-114 | 1250. | |
Charged with R-500 | CFC-12 | 1920. | |
Reciprocating chillers | 8418.69 | ||
Charged with CFC-12 | CFC-12 | 200. | |
Mobile refrigeration systems | 8418.99 | ||
Containers | CFC-12 | 15. | |
Trucks | CFC-12 | 11. | |
Trailers | CFC-12 | 20. | |
Refrigeration condensing units: | |||
not [GREATER THAN]746W | 8418.99.00.05 | CFC-12 | 0.3 |
[GREATER THAN]746W but not [GREATER THAN]2.2KW | 8418.99.00.10 | CFC-12 | 1.0 |
[GREATER THAN]2.2KW but not [GREATER THAN]7.5KW | 8418.99.00.15 | CFC-12 | 3.0 |
[GREATER THAN]7.5KW but not [GREATER THAN]22.3KW | 8418.99.00.20 | CFC-12 | 8.5 |
[GREATER THAN]22.3 KW | 8418.99.00.25 | CFC-12 | 17.0 |
Fire extinguishers, charged w/ODCs | 8424 | ||
Electronic typewriters and word processors | 8469 | CFC-113 | 0.2049 |
Electronic calculators | 8470.10 | CFC-113 | 0.0035 |
Electronic calculators w/printing device | 8470.21 | CFC-113 | 0.0057 |
Electronic calculators | 8470.29 | CFC-113 | 0.0035 |
Account machines | 8470.40 | CFC-113 | 0.1913 |
Cash registers | 8470.50 | CFC-113 | 0.1913 |
Digital automatic data processing machines w/cathode ray tube, not included in subheading 8471.20.00.90 | 8471.20 | CFC-113 | 0.3663 |
Laptops, notebooks, and pocket computers | 8471.20.00.90 | CFC-113 | 0.03567 |
Digital processing units w/entry value: | |||
Not [GREATER THAN]$100K | 8471.91 | CFC-113 | 0.4980 |
[GREATER THAN]$100K | 8471.91 | CFC-113 | 27.6667 |
Combined input/output units (terminals) | 8471.92 | CFC-113 | 0.3600 |
Keyboards | 8471.92 | CFC-113 | 0.0742 |
Display units | 8471.92 | CFC-113 | 0.0386 |
Printer units | 8471.92 | CFC-113 | 0.1558 |
lnput or output units | 8471.92 | CFC-113 | 0.1370 |
Hard magnetic disk drive units not included in subheading 8471.93.10 for a disk of a diameter: | |||
Not [GREATER THAN]9 cm (31/2 inches) | 8471.93 | CFC-113 | 0.2829 |
[GREATER THAN]9 cm (31/2 inches) but not [GREATER THAN]21 cm (81/4 inches) | 8471.93 | CFC-113 | 1.1671 |
Nonmagnetic storage units w/ entry value [GREATER THAN]$1,000 | 8471.93 | CFC-113 | 2.7758 |
Magnetic disk drive units for a disk of a diameter over 21 cm (81/4 inches) | 8471.93.10 | CFC-113 | 4.0067 |
Power supplies | 8471.99.30 | CFC-113 | 0.0655 |
Electronic office machines | 8472 | CFC-113 | 0.001 |
Populated cards for digital processing units in subheading 8471.91 w/value: | |||
Not [GREATER THAN]$100K | 8473.30 | CFC-113 | 0.1408 |
[GREATER THAN]$100K | 8473.30 | CFC-113 | 4.82 |
Automatic goods-vending machines with refrigerating device | 8476.11 | CFC-12 | 0.45 |
Microwave ovens with electronic controls, with capacity of | 8516.50 | ||
0.99 cu. ft. or less | CFC-113 | 0.0300 | |
1.0 through 1.3 cu. ft | CFC-113 | 0.0441 | |
1.31 cu. ft. or greater | CFC-113 | 0.0485 | |
Microwave oven combinations with electronic controls | 8516.60.40.60 | CFC-113 | 0.0595 |
Telephone sets w/entry value: | |||
Not [GREATER THAN]$11.00 | 8517.10 | CFC-113 | 0.0225 |
[GREATER THAN]$11.00 | 8517.10 | CFC-113 | 0.1 |
Teleprinters and teletypewriters | 8517.20 | CFC-113 | 0.1 |
Switching equipment not included in subheading 8517.30.20 | 8517.30 | CFC-113 | 0.1267 |
Private branch exchange switching equipment | 8517.30.20 | CFC-113 | 0.0753 |
Modems | 8517.40 | CFC-113 | 0.0225 |
Intercoms | 8517.81 | CFC-113 | 0.0225 |
Facsimile machines | 85l7.82 | CFC-113 | 0.0225 |
Loudspeakers, microphones, headphones, and electric sound amplifier sets, not included in subheading 8518.30.10 | 8518 | CFC-113 | 0.0022 |
Telephone handsets | 8518.30.10 | CFC-113 | 0.042 |
Turntables, record players, cassette players, and other sound reproducing apparatus | 8519 | CFC-113 | 0.0022 |
Magnetic tape recorders and other sound recording apparatus, not included in subheading 8520.20 | 8520 | CFC-113 | 0.0022 |
Telephone answering machines | 8520.20 | CFC-113 | 0.1 |
Color video recording/reproducing apparatus | 8521.10.00.20 | CFC-113 | 0.0586 |
Videodisc players | 8521.90 | CFC-113 | 0.0106 |
Cordless handset telephones | 8525.20.50 | CFC-113 | 0.1 |
Cellular communication equipment | 8525.20.60 | CFC-113 | 0.4446 |
TV cameras | 8525.30 | CFC-113 | 1.423 |
Camcorders | 8525.30 | CFC-113 | 0.0586 |
Radio combinations | 8527.11 | CFC-113 | 0.0022 |
Radios | 8527.19 | CFC-113 | 0.0014 |
Motor Vehicle radios with or w/o tape player | 8527.21 | CFC-113 | 0.0021 |
Radio combinations | 8527.31 | CFC-113 | 0.0022 |
Radios | 8527.32 | CFC-113 | 0.0014 |
Tuners w/o speaker | 8527.39.00.20 | CFC-113 | 0.0022 |
Television receivers | 8528 | CFC-113 | 0.0386 |
VCRs | 8528.10.40 | CFC-113 | 0.0586 |
Home satellite earth stations | 8528.10.80.55 | CFC-113 | 0.0106 |
Electronic assemblies for HTS headings 8525, 8527, & 8528 | 8529.90 | CFC-113 | 0.0816 |
Indicator panels incorporating liquid crystal devices or light emitting diodes | 8531.20 | CFC-113 | 0.0146 |
Printed circuits | 8534 | CFC-113 | 0.001 |
Computerized numerical controls | 8537.10.00.30 | CFC-113 | 0.1306 |
Diodes, crystals, transistors and other similar discrete semiconductor devices | 8541 | CFC-113 | 0.0001 |
Electronic integrated circuits and microassemblies | 8542 | CFC-113 | 0.0002 |
Signal generators | 8543.20 | CFC-113 | 0.6518 |
Avionics | 8543.90.40 | CFC-113 | 0.915 |
Signal generators subassemblies | 8543.90.80 | CFC-113 | 0.1265 |
Insulated or refrigerated railway freight cars | 8606 | CFC-11 | 1100. |
Passenger automobiles | 8703 | ||
Foams (interior) | CFC-11 | 0.8 | |
Foams (exterior) | CFC-11 | 0.7 | |
With charged a/c | CFC-12 | 2.0 | |
Without charged a/c | CFC-12 | 0.2 | |
Electronics | CFC-113 | 0.5 | |
Light trucks | 8704 | ||
Foams (interior) | CFC-11 | 0.6 | |
Foams (exterior) | CFC-11 | 0.1 | |
With charged a/c | CFC-12 | 2.0 | |
Without charged a/c | CFC-12 | 0.2 | |
Electronics | CFC-113 | 0.4 | |
Heavy trucks and tractors, GVW 33,001 lbs or more:2 | 8704 | ||
Foams (interior) | CFC-11 | 0.6 | |
Foams (exterior) | CFC-11 | 0.1 | |
With charged a/c | CFC-12 | 3.0 | |
Without charged a/c | CFC-12 | 0.2 | |
Electronics | CFC-113 | 0.4 | |
Motorcycles with seat foamed with ODCs | 8711 | CFC-11 | 0.04 |
Bicycles with seat foamed with ODCs | 8712 | CFC-11 | 0.04 |
Seats foamed with ODCs | 8714.95 | CFC-11 | 0.04 |
Aircraft | 8802 | CFC-12 | 0.25 lb/1000 lbs Operating Empty Weight (OEW). |
CFC-113 | 30.0 lbs./1000 lbs.OEW | ||
Optical fibers | 9001 | CFC-12 | 0.005 lb/thousand feet. |
Electronic cameras | 9006 | CFC-113 | 0.01 |
Photocopiers | 9009 | CFC-113 | 0.0426 |
Avionics | 9014.20 | CFC-113 | 0.915 |
Electronic drafting machines | 9017 | CFC-113 | 0.12 |
Complete patient monitoring systems | 9018.19.80 | CFC-12 CFC-113 | 0.94 3.4163 |
Complete patient monitoring systems; subassemblies thereof | 9018.19.80.60 | CFC-113 | 1.9320 |
Physical or chemical analysis instruments | 9027 | CFC-12 CFC-113 | 0.0003 0.0271 |
Oscilloscopes | 9030 | CFC-11 CFC-12 CFC-113 | 0.49 0.5943 0.2613 |
Foam chairs | 9401 | CFC-11 | 0.30 |
Foam sofas | 9401 | CFC-11 | 0.75 |
Foam mattresses | 9404.21 | CFC-11 | 1.60 |
Electronic games and electronic components thereof | 9504 | CFC-113 | |
Electronic items not otherwise listed in the Table: | |||
Included in HTS chapters 84, 85, 90 | CFC-113 | 0.0004 pound/$1.00 of entry value. | |
Not included in HTS chapters 84, 85, 903 | CFC-113 | 0.0004 pound/$1.00 of entry value. | |
PART III-Products that are not Imported Taxable Products: | |||
Room air conditioners | 8415.10.00.60 | ||
Dishwashers | 8422.11 | ||
Clothes washers | 8450.11 | ||
Clothes dryers | 8451.21 | ||
Floppy disk drive units | 8471.93 | ||
Transformers and inductors | 8504 | ||
Toasters | 8516.72 | ||
Unrecorded media | 8523 | ||
Recorded media | 8524 | ||
Capacitors | 8532 | ||
Resistors | 8533 | ||
Switching apparatus | 8536 | ||
Cathode tubes | 8540 |
1 See paragraph (e)(3)(ii)(C) of this section. Denotes an ODC used in the manufacture of rigid foam insulation.
2 See paragraph (f)(2)(ii)(A) of this section. Denotes product for which the effective date is October 1, 1990.
3 See paragraph (f)(2)(ii)(B) of this section. Denotes products for which the effective date is January 1, 1992.
26 C.F.R. §52.4682-3