MAR-2-05 R:C:S 559258 KR
TARIFF NO: 9801.00.10
Mr. Ronald Williams
325 North Santa Fe Avenue
Salina, KS 67401
RE: U.S. Military Aviation Equipment Abandoned in Vietnam to be
Returned to the U.S.; HTSUS 9801.00.10.
Dear Mr. Williams:
This is in response to your letter dated June 11, 1995,
requesting a ruling regarding whether U.S. military aviation
equipment which was abandoned in Vietnam and purchased for return
to the U.S. are eligible for duty free treatment under
9801.00.10, Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
You state in your letter that the upon leaving Vietnam in
1975 after the Vietnam War, the U.S. abandoned various aviation
equipment. You wish to buy this equipment and return it to the
U.S. You state that this aviation equipment is totally of U.S.
manufacture. You also state that this aviation equipment either
has not been used at all, and is in the same condition as when it
was exported from the U.S., or was used briefly in a U.S.
aircraft and removed with no changes being made to the equipment.
The materials you intend to import include:
1. J-85 A/C engines,
2. R-3350 A/C engines,
3. O-470 A/C engines,
4. T-56 A/C engines,
5. R-2000 A/C engines,
6. T-55 A/C engines,
7. T-53 A/C engines,
8. A/C head assemblies,
9. A/C rotor heads,
10. A/C power transmissions,
11. A/C aux power units,
12. A/C swash plates,
13. Small miscellaneous parts for engines, cockpit flight and
engine performance instruments, aircraft propellers, power
transmission devices, fasteners, and sheet metal parts for
A/C fuselage repair.
ISSUE:
Whether the aviation equipment to be returned to the U.S.
from Vietnam is entitled to duty free treatment under subheading
9801.00.10, HTSUS.
LAW AND ANALYSIS:
Subheading 9801.00.10, HTSUS, provides for the duty-free
entry of U.S. products that are exported and returned without
having been advanced in value or improved in condition by any
process of manufacture or other means while abroad. Articles
satisfying the above conditions of the statute will be afforded
duty free treatment, provided the documentary requirements of
section 10.1, Customs Regulations (19 CFR 10.1), are met.
In this case, the aviation equipment is of U.S. origin which
was sent abroad for the war effort. The equipment was abandoned
after the U.S. left Vietnam in 1975. Most of the aviation
equipment has not been used and remains in the same condition as
when it was manufactured in the U.S. The aviation equipment
which was used was assembled into a U.S. aircraft, used only
briefly, and removed again, returning to the same condition as
prior to being used in the aircraft, thereby not advancing the
value or improving the condition of the equipment. Therefore, the
equipment qualifies for treatment under subheading 9801.00.10,
HTSUS.
HOLDING:
The information provided indicates that the aviation
equipment is of U.S. origin and was either unused in Vietnam or
used for a brief time and removed without being advanced in value
or improved in condition while abroad. Therefore, upon their
return to the U.S. the materials will qualify for duty-free
treatment under subheading 9801.00.10, HTSUS, upon compliance
with the documentation requirements of 19 CFR 10.1.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is entered. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division