U.S. Customs has issued Ruling HQ H276787 that provides further clarification on new requirements for goods entered under duty-free subheading 9801.0010 that took effect this April.  This subheading was previously only applicable to U.S. origin goods that had been exported and returned after not having been improved or advanced in value.  As a result of the Trade Facilitation and Trade Enforcement Act, this subheading now has been extended to goods that are not of U.S. origin as long as these goods have been returned within 3 years.  Ruling as in link provides further detail, including specific requirements for use of subheading 9801.0010.  Ruling H276787: http://rulings.cbp.gov/index.asp?ru=h276787&qu=H276787&vw=detail