TRA-8 CO:R:C:E 223097 C
Shotaro Nakazawa
Vice President
Western Steel & Tinplate, Inc.
2200 Wilbur Avenue
Antioch, CA 94509
RE: Transportation and exportation entry; T&E; goods entered
under T&E cannot be manufactured or manipulated after entry; 19
USC 1553; CSD 81-235; CSD 82-25
Dear Mr. Nakazawa:
This responds to your letters of March 19 and May 7, 1991,
concerning transportation and exportation (T&E) entry of tin
plate coils exported from Japan and destined to Mexico. You
asked whether or not the tin plate would be eligible for T&E
entry. You also asked whether the operation to be applied to the
tin plate after entry is a manipulation or manufacture.
You did not describe in detail the operation to be performed
on the tin plate, stating only that it would be sheared, coated,
and otherwise manipulated into sheets. You believe that T&E
entries would be appropriate, obviating compliance with export
license requirements.
The statute that authorizes T&E entry is 19 U.S.C. 1553. In
pertinent part, it provides the following:
Any merchandise, other than explosives and
merchandise the importation of which is
prohibited, shown by the manifest, bill of
lading, shipping receipt, or other document
to be destined to a foreign country, may be
entered for transportation in bond through
the United States by a bonded carrier without
appraisement or the payment of duties and
exported under such regulations as the
Secretary [Treasury] shall prescribe . . .
The statute is implemented by operation of sections 18.20 -
18.24 of the Customs Regulations (Title 19, Code of Federal
Regulations). Nowhere in the statute or the regulations is it
indicated that merchandise entered for transportation and
exportation can be either manipulated or manufactured in the
United States after such entry is made. The statute, as above,
is clear. Merchandise admitted under a T&E entry can be
transported in bond to a port or place for exportation. The
scenario presented in your request includes subjecting the
merchandise to at least a shearing and coating operation sometime
after entry and before exportation. This is not permitted. If
it is your intention to import the tin plate, have it manipulated
or manufactured, whichever the case may be, in or out of a bonded
warehouse, and then export the sheets to Mexico, a T&E entry will
not be effective to avoid export license requirements.
Because you have not described the operation to be performed
on the tin plate in sufficient detail, we hesitate to make a
determination as to whether it is a manipulation or manufacture.
Instead, we draw your attention to Customs Service Decision (CSD)
81-235 (15 Cust. Bull. p. 1200) and CSD 82-25 (16 Cust. Bull. p.
720 (1982)) (copies attached).
If you have any further questions, please contact this
office.
Sincerely,
William G. Rosoff
Chief
Entry Rulings Branch