On January 31, 2017, CBP issued CSMS #17-000046, Guidance for Subheading 9801.00.10 –U.S. and Foreign Goods Returned. Section 904(b) of the Trade Facilitation and Trade Enforcement Act of 2015 (Pub. L. 114-125) amended subheading 9801.00.10, HTSUS, to read:

Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.

The CBP guidance provides a list of documents that may be requested by CBP officers when reviewing duty free claims under the subheading.