CLA-2-98:OT:RR:NC:N2:201
Martin H. Dodenhoff
12550 Bentbrook Drive
Chesterland, OH 44026
RE: The tariff classification of a 1962 Lotus Elite from the United Kingdom
Dear Mr. Dodenhoff:
In your letter dated November 14, 2019, you requested a tariff classification ruling.
The item under consideration has been identified as a 1962 Lotus Elite-chassis number 1186.
In your request, you state the previous owner exported the vehicle on September 6, 2017, and that you purchased the vehicle from him on October 10, 2019. You provided documentation that you have arranged for this vehicle to be reimported into the United States on November 25, 2019.
In your request you suggest classification in 9801.00.10, 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: Other.”
In your submission, you provided a notarized letter from the previous owner that no restorative or other work advancing the vehicle’s value or condition was performed overseas. In light of this, we concur with your suggested classification.
The applicable subheading for the 1962 Lotus Elite-chassis number 1186 will be 9801.00.1065, 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: Other: Articles provided for in chapter 87: Articles provided for in heading 8703”. 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 the 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