OT:RR:CTF:VS H344327 JH
Max Brickle
President
The Brickle Group
235 Singleton St.
Woonsocket, RI 02895
RE: Subheading 9808.00.30, HTSUS; Emergency War Materials
Dear Mr. Brickle:
This is in response to an inquiry, dated December 19, 2024, concerning the applicability
of subheading 9808.00.30, Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
Hyman Brickle and Son Inc. (“Brickle”) will be importing worsted fabric (“fabric”) for
the use in the production of United States military uniforms. The Department of Defense
(“DOD”) has issued a domestic non-availability determination (“DNAD”) in response to the
current United States (“U.S.”) supply chain unable to meet DOD’s current textile and clothing
demand. Brickle will provide the fabric so domestic manufacturers can meet the demand of
contracts that the Defense Logistic Agency (“DLA”) have issued for more uniforms.
You have asked whether the worsted material may be approved as emergency war
materials to qualify the articles for duty-free entry under subheading 9808.00.30, HTSUS.
ISSUE:
Whether CBP may approve the worsted fabric as “emergency war materials” for purposes
of duty-free treatment under subheading 9808.00.30, HTSUS.
LAW AND ANALYSIS:
Subheading 9808.00.30, HTSUS, covers “Articles for military departments: Materials
certified to the Commissioner of Customs by the authorized procuring agencies to be emergency
war material purchased abroad.”
Section 10.102(b), CBP Regulations (19 C.F.R. § 10.102(b)), states that the certification
required under subheading 9808.00.30, HTSUS, must be provided to CBP for the agency to
accept the goods as emergency war materials.
19 C.F.R. § 10.102(b) also provides that:
The certificates may be submitted electronically, printed, stamped, or typewritten
on the Customs entry or withdrawal form, Customs Form 7501, or its electronic
equivalent, or on a separate paper attached to the entry or withdrawal form filed
by the Government agency or office, provided the certification is clearly and
unmistakably identified with the articles covered by the entry or withdrawal.
As indicated, this provision is only applicable when a certificate executed by a duly
authorized officer or official of the applicable military department is presented. Therefore,
provided the certification identifies the article(s) and entry number(s) at issue, articles will be
eligible for duty-free treatment under subheading 9808.00.30, HTSUS.
We note that this question has been previously addressed on several occasions in the past.
C.S.D. 80-222, 14 Cust. Bul. 1125 (1980) cites a letter from the Attorney General, dated August
13, 1943, which states: “{w}hen any such officer has determined that the material being
imported is a war material entitled to duty-free entry under the statute and has executed the
certificate provided for (under the predecessor to section 10.102(b), Customs Regulations) the
Customs officials are not required to make an independent determination of the matter, but may
rely upon the determination made as embodied in the certificate.” A memorandum dated October
14, 1993, confirms this decision.
HOLDING:
The worsted fabric imported may be eligible for duty-free treatment under subheading
9808.00.30, HTSUS, provided that they are certified to the Commissioner of Customs by the
authorized procuring agency to be emergency war material purchased abroad, and the
documentary requirements of 19 C.F.R. § 10.102 are satisfied.
Sincerely,
Monika R. Brenner, Chief
Valuation and Special Programs Branch