CLA-2-98:RR:NC:SP:233 R01630

Mr. Mark Leblanc
Rolls Royce Canada Ltd.
9500 Cote De Liesse
Lachine, Quebec H8T 1A2
Canada

RE: The applicability of duty exemption under HTS subheading 9801.00.85 to equipment; tools of trade.

Dear Mr. Leblanc:

This is in reference to your letter dated March 17, 2005 requesting a ruling concerning the free entry of certain equipment.

You indicate that you send U.S., Canadian and United Kingdom tools of the trade back and forward between Canada and the U.S. Rolls Royce Canada is the importer of record into the U.S. and the exporter when the goods are sent back to Canada. You also indicate that upon first import into the U.S. you will pay the applicable duty. Any subsequent export back to Canada is on a temporary basis as the majority of your clients are based in the U.S. Thus, the tools are destined for eventual reimport into the U.S.

Subheading 9801.00.85, HTS, provides duty-free treatment for:

Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items.

From your letter, it appears your tools of trade have been imported into Canada and are being sent to the U.S. The above-cited provision concerns tools of trade that have been imported into the U.S. and then exported for use temporarily abroad.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division