CLA-2-98:OT:RR:E:NC:1:108
Mr. Jeferson Perin
Red.Com, Inc.
20291 Valencia Circle
Lake Forest, CA 92630
RE: The tariff classification of articles previously imported into the United States from Singapore, Japan, Great Britain, and Malta, which were exported from the United States and returned for repair, exchange, or upgrade.
Dear Mr. Perin:
In your letter dated July 24, 2009, you requested a tariff classification ruling.
The merchandise in question is cameras, lenses, lithium batteries, battery charges, battery packs, and battery plates. All of items listed above are imported and kept in inventory in the United States for distribution to various customers worldwide. The cameras, lenses, batteries, and accessories that are defective or require upgrade are returned to Red.Com, Inc. in the United States for repair, upgrade, or exchange at no additional cost, when under warranty. The inventory method used is FIFO (first in – first out) and the inventory turnover is thirty days. While in the possession of the final consignee abroad, the merchandise is not advanced in value or improved in condition by any process of manufacture or other means. As per the information provided, this dutiable merchandise was imported and then exported, and duty was paid on the first importation.
If they meet the requirements found in 19 CFR 10.8a, which needs to be substantiated, the applicable subheading for the cameras, lenses, batteries, etc., will be 9801.00.25, Harmonized Tariff Schedule of the United States (HTSUS), which provides for the duty-free entry of: articles, previously imported, with respect to which the duty was paid upon such previous importation if (1) exported within three years after the date of such previous importation, (2) reimported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, (3) reimported for the reason that such articles do not conform to sample or specification, and (4) reimported by or for the account of the person who imported them into, and exported them from the United States.
In addition to meeting all the requirements set forth in subheading 9802.00.25, certain documents must be filed in connection with the entry of articles claimed to be free of duty under HTSUS subheading 9801.00.25:
A declaration by the person abroad who received and is returning the merchandise to the United States, which contains the following information and statements: a description of the merchandise; the name and address of the U.S. exporter from whom the merchandise was received; a statement that the merchandise has not been advanced in value or improved in condition by any process of manufacture or other means; and the name and address of the consignee in the United States to whom the merchandise is being returned because it does not conform to sample or specifications and the reasons why it does not conform to sample or specifications; and
A declaration by the owner, importer, consignee, or agent, which contains the following information and statements: a description of the merchandise; a statement that the merchandise was previously imported into the United States that also identifies the port, entry number, date of entry, name and address of the importer and that the duty was paid at that time; a statement that the merchandise was exported from the United States that also identifies the port of exportation, the date of exportation, the name of the exporter and that the merchandise was exported without benefit of drawback; a statement that identifies who the articles are being reimported by or for the account of; and a statement that the attached declaration from the foreign shipper (which identifies the foreign shipper) is correct in every respect.
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 http://www.usitc.gov/tata/hts/.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division