CLA-2-87:OT:RR:NC:N1:101
Tonya Linser
International Brokerage Service, Inc.
6654 E Broad St.
Douglas, GA 30134
RE: The tariff classification of a Kenworth Truck Tractor re-imported from Germany
Dear Ms. Linser:
In your letter dated April 6, 2017, you requested a tariff classification ruling on behalf of your client, First American Resources, LLC, located in Mableton, GA.
In your ruling you state that your client wishes to re-import a 2008 Kenworth Truck Tractor they exported from the US to Germany in October 2014. Your client states that this truck was only used for demonstration purposes.
The truck is in the same condition as exported from the US and still has the US certified engine with the US emission label on it. It also has the sticker inside the door stating it conforms to all applicable US Federal Motor Safety Standards in effect on the date of manufacture. Your client questions whether, with the properly completed EPA 3520-21 & HS-7 forms, if it can be re-imported free as a US Good returned under 9801.00.1063.
Provided that the Port/CEE Director is satisfied that the vehicle is, in fact, the same vehicle exported and is being re-imported by the same individual that originally exported the vehicle in 2014, and that the vehicle has not been advanced in value or improved in condition by any process of manufacture or other means while abroad, this office does not have any objection.
Assuming the above conditions are satisfied, the applicable subheading for the re-imported 2008 Kenworth, VIN 1XKWD49X08R218733, will be 9801.00.1063, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Articles provided for in chapter 87: Articles provided for in heading 8701 . The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division