OT:RR:CTF:EPDR
H357392 SAB
Christine Kavanaugh
TBI Brokers, Inc.
420 Brave Heart Loop
Bozeman, Montana 59718
RE: National Desert Storm Memorial; 9812.00.40, HTSUS; U.S. Note 2 to Subchapter XII,
Chapter 98, HTSUS
Dear Ms. Kavanaugh:
This is in response to your letter of January 28, 2026, regarding the installation of a
National Desert Storm Memorial (the “Memorial”) on the National Mall in Washington, DC, for
which a cast shield is being imported. This shield is sought to be entered under subheading
9812.00.40 of the Harmonized Tariff Schedule of the United States (“HTSUS”). You have
requested a ruling to seek a waiver of surety on the bond required for subheading 9812.00.40,
HTSUS, pursuant to U.S. Note 2(b) of Subchapter XII, Chapter 98, HTSUS. Our decision
follows.
FACTS:
TBI Brokers Inc. (“TBI”) is a customs brokerage assisting the National Desert Storm
Memorial Association (the “Association”) with the importation of a bronze and steel cast shield
intended to be included as part of the Memorial. TBI seeks duty-free treatment for the shield
under subheading 9812.00.40, HTSUS, as an article imported for permanent exhibition in order
to erect a public monument. TBI seeks a waiver of surety on the bond required to enter
merchandise under this subheading pursuant to U.S. Note 2(b) of Subchapter XII, Chapter 98,
HTSUS. TBI initially submitted its request for a waiver of surety on the bond the Base Metals
Center of Excellence and Expertise (the “Center”).
The Association is a 501(c)3 organization based in Washington, D.C. The Association is
led by a board of directors comprised of veterans who served during Operation Desert Storm and
Desert Shield. To memorialize the contributions and sacrifices of the United States Armed Forces
and the 35-nation coalition during Operation Desert Shield and Desert Storm, the Association is
constructing a memorial that will be permanently located in the National Mall in Washington,
D.C. The Memorial is intended to call attention to each of the coalition countries that united to
liberate Kuwait and will be constructed to reflect the unique environmental and battle conditions
experienced by service members.
In 2014, the Association received authorization from Congress to establish the National
Desert Storm and Desert Shield Memorial as a commemorative work on federal land in the
District of Columbia to “honor those who, as a member of the Armed Forces, served on active
duty in support of Operation Desert Storm or Operation Desert Shield.” Carl Lven and Howard
P. “Buck” McKeon National Defense Authorization Act for Fiscal Year 2015, Pub. L. No. 113-
291, 128 Stat. 3879-80 (Dec. 19, 2014). Congress prohibited the use of federal funds to construct
this memorial, and the Association bears the sole responsibility for acceptance of contributions
for, and payment of the expenses of, erecting the Memorial. Id. In addition, Congress required
the Association to remit the balance of any funds received for construction of the Memorial to
the Federal Government. Id. In 2017, the Association received approval from Congress to
construct the Memorial on the Southwest corner of 23rd Street and Constitution Avenue NW
within the West Potomac Park in Washington, D.C. See S.J. Res. 1, 115th Cong. (2017). In 2022,
the Association finalized the design concept for the Memorial.
According to the 2022 design plans, the memorial will be composed of series of
interlocking dune forms that together will create a loose spiral. 1 A curving left hook path links
the commemorative elements and spiral to the left, which is intended to be reminiscent of the left
hook battle plan that led to victory in Operation Desert Storm. At the center of the spiral will be
the unity shield, which will commemorate the shared effort, sacrifice, and risk of the coalition
nations. This bronze and steel cast shield, which represents a battle shield, will contain geometric
design elements resembling a common basket weaving pattern from Kuwait and bear around its
perimeter the names of each coalition country. In addition, for six months out of the year the
shield will operate as a fountain. The total value of the shield is $1.1 million and it is being
donated to the Association for inclusion in the Memorial.
Now that shield is completed and ready for installation on the National Mall, TIB seeks
to import the shield free of duty pursuant to subheading 9812.00.40, HTSUS. Pursuant to U.S.
Note 2(b) of Subchapter XII, Chapter 98, HTSUS, “a bond shall be given” in connection with
articles entered under this subheading, but “[s]urety on such bonds may be waived in the
discretion of the Secretary of the Treasury.” TBI submitted this ruling request in order obtain a
waiver of the surety for the bond. In considering TBI’s request, our office has consulted with the
Center. The Center has consented to a waiver of surety for the bond so long as all other
requirements are satisfied.
ISSUE:
Whether surety on the bond may be waived for the subject merchandise if imported under
subheading 9812.00.40, HTSUS.
1
See National Desert Storm War Memorial, https://www.ndswm.org/ (last visited Jan. 28, 2026).
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LAW AND ANALYSIS:
General Note 1, HTSUS, dictates that all merchandise imported into the United States is
subject to duty unless specifically exempted therefrom. Articles eligible to be entered under
subheading 9812.00.40, HTSUS, are “[a]rticles imported by any institution, society or State, or
for a municipal corporation, for the purpose of erecting a public monument.” Such articles may
enter the United States free of duty, under bond. See U.S. Notes 2(a)-(b) of Subchapter XII,
Chapter 98, HTSUS; 19 C.F.R. § 10.49(a). Pursuant to U.S. Note 2(b) of Subchapter XII,
Chapter 98, HTSUS, “prior to the release of articles under heading [] 9812.00.40, HTSUS, [a]
bond shall be given for the payment of lawful duties which may accrue should any of the articles
be sold, transferred or used contrary to the provisions of this subchapter within 5 years after the
date of entry hereunder.” Surety on such bonds may be waived in the discretion of the Secretary
of the Treasury. Id.
U.S. Customs and Border Protection (“CBP”) Regulations setting forth the requirements
for entry pursuant to subheading 9812.00.40, HTSUS, are found at 19 C.F.R. § 10.49. Among
other requirements, importers seeking to enter works of art and other articles for permanent
exhibition under Subchapter XII, Chapter 98, of the HTSUS, to include articles for which duty-
free treatment is claimed under subheading 9812.00.40, HTSUS, must, in connection with the
entry, file a declaration by a qualified officer of the institution “to demonstrate entitlement to
entry as claimed.” 19 C.F.R. § 10.49(a).
Previously, in Headquarters Ruling Letter (HQ) 115405, dated June 27, 2001, CBP
determined because the declaration referenced in 19 C.F.R. § 10.49(a) was provided, a cottage
imported to establish a permanent monument to the Irish potato famine and Irish immigrants who
helped build the city of New York, New York, was eligible for duty-free treatment under
subheading 9812.00.40, HTSUS. In that case, CBP granted a waiver of surety for the bond
securing duty-free treatment. More recently, in New York Ruling Letter (NY) N353048, dated
September 15, 2025, CBP similarly determined that an exhibit created from dried gourds
imported for installation as part of faculty work featured by the University of California Santa
Cruz Institute of Arts and Sciences was eligible for duty-free treatment under subheading
9812.00.40, HTSUS, because the declaration referenced in 19 C.F.R. § 10.49(a) was provided.
There, CBP indicated that a waiver of the surety may be obtained upon request, and noted that
such a request may be filed with the Center Director who is authorized to require proof of
eligibility for duty-free treatment under 19 C.F.R. § 10.49(b).
Consistent with our decision in HQ 115405, we find that so long as the Association
provides the requisite declaration by a qualified officer detailed in 19 C.F.R. § 10.49(a), and the
entry is secured by a bond ensuring payment “of lawful duties which may accrue should [the
shield] be sold, transferred or used contrary to the provisions of this subchapter within 5 years
after the date of entry,” the shield meets the requirements for duty-free entry under subheading
9812.00.40, HTSUS. Further, given that TBI initially requested a waiver of surety for the bond
from the Center, we have confirmed that the Center Director consents to this waiver so long as
all applicable requirements are satisfied. See NY N353048. CBP thus grants your request for a
waiver of surety on the bond securing duty-free entry for the shield, so long as the requirements
detailed above are satisfied.
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Finally, we note that pursuant to 19 C.F.R. § 10.49(b), the Center can request additional
information from the Association for verification purposes. Specifically, the Center can require a
copy of the charter or other evidence of the character of the institution for which the articles are
imported and may also require the production of the original of any order given by such society
or institution to any importing agent or dealer for such articles. The institution is required to file
any document or proof demanded by the Center director within six months after the date of filing
the entry.
HOLDING:
Surety for the bond securing duty-free treatment under subheading 9812.00.40, HTSUS,
is waived upon compliance with all applicable requirements.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is used on the
assumption that all the information furnished in connection with the ruling request and
incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and
complete in every material respect. The application of a ruling letter by [CBP] to the transaction
to which it is purported to relate is subject to the verification of the facts incorporated in the
ruling letter, a comparison of the transaction described therein to the actual transaction, and the
satisfaction of any conditions on which the ruling was based.”
Sincerely,
Kristina Frolova, Chief
Entry Process & Duty Refunds Branch
4