CLA-2-98:OT:RR:NC:N2:206
Judith LaBarbera, MD.
12834 Indian Trail Road Poway, CA 92064
RE: The tariff classification and the country of origin of a 1953 Airstream Cruiser
Dear Dr. LaBarbera:
In your letter dated May 9, 2023, you requested a tariff classification ruling and the country of origin determination on a 1953 Airstream Cruiser.
The item under review is a re-imported Airstream Cruiser travel trailer from Mexico (Serial Number 6249). You state that the travel trailer was manufactured in Los Angeles, California, United States in 1953 and provided a verification letter to that effect. It was exported to Mexico in 1964. The travel trailer is described as having an aluminum body and a steel tube chassis. It measures 25 feet in length and weighs 3,420 pounds. The travel trailer contains a range (stove and oven), cabinetry, electrical wiring (110 and 12 volt), water pump, and water storage tanks. You state that no propane tanks will be imported. The travel trailer will be attached to a motor vehicle capable of towing via a cup and ball hitch (bumper tow).
The following items have been removed from the travel trailer under consideration in Mexico at zero cost: the propane tanks, the front sofa pads, the rear bed pads, the toilet, and the refrigerator. You state that several windows have also been removed from the Airstream Cruiser. The removed window openings have been covered with plywood valued at $50, which you based on the current retail value of a sheet of ½ inch thick 4’ x 8’ plywood. The plywood was placed inside the original window frames, and the window frames appear to be shut, holding the plywood in securely.
The applicable subheading for the 1953 Airstream Cruiser will be 8716.10.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: Trailers and semi-trailers for housing or camping: Less than 10.6 m in length.” The duty rate will be Free.
The applicable secondary subheading for the 1953 Airstream Cruiser will be 9802.00.5060, HTSUS, which provides for “Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for repairs or alterations: Other: Other: Other.” The rate of duty will be a duty upon the value of the repairs or alterations (See U.S. Note 3 of this subchapter).
Note 3 (d) of subchapter II of Chapter 98 states, “For the purposes of subheading 9802.00.40 and 9802.00.50, the rates of duty in the "Special" column 1 followed by the symbol "S" in parentheses shall apply to any goods which are returned to the United States after having been repaired in Canada or Mexico, respectively, whether or not such goods are goods of Canada or Mexico under the terms of general note 11 to the tariff schedule.” As a result, the duty rate for the repairs and alterations will be Free.
You also requested that this office makes the county of origin determination for the travel trailer. The "country of origin" is defined in 19 CFR 134.1(b) as "the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the 'country of origin' within the meaning of this part." You provided a verification letter stating that the trailer was manufactured in the United States. This office confirmed the statement with Airstream, Inc. As a result, the country of origin for the 1953 Airstream Cruiser will remain the United States.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division