CLA-2-87:OT:RR:NC:N2:201
Tracy LePire
3770 River Loop Drive
Biloxi, Mississippi 39540
RE: The applicability of subheading of subheading 9801.00.10 for a 2025 BMW X4M
Dear Mr. LePire:
In your letter dated June 29, 2025, you requested a ruling on the applicability of subheading 9801.00.10,
Harmonized Tariff Schedule of the United States (HTSUS) for a 2025 BMW X4M vehicle.
The item under consideration has been identified as a 2025 BMW X4 M, VIN 5YM23EC02S9Z79017.
In your request you provided a signed certification letter from BMW stating that the vehicle was assembled
in March 2025, in Spartanburg, South Carolina and then exported for sale thru BMW’s Overseas Military
Sales Program. In addition, you provided photographs of both the Department of Transportation (DOT) and
Environmental Protection Agency (EPA) certification labels showing the vehicle was built to adhere to US
standards. You state that, unlike a new vehicle, this vehicle was used as a demonstration model and has
approximately 900 miles on the odometer. You intend to import the vehicle back into the United States from
Kaiserslautern, Germany.
You state that this vehicle is eligible to be re-imported under tariff classification 9801.00.1065, 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 8703”.
Section 10.1, Customs Regulations (19 C.F.R. § 10.1), sets forth the documentary requirements for entry
under subheading 9801.00.10, HTSUS. CBP has not yet amended the regulations to implement the change to
subheading 9801.00.10, HTSUS. Nonetheless, while portions of the regulations are no longer pertinent, some
portions of 19 C.F.R. § 10.1 remain valid. For example, 19 C.F.R. § 10.1(a)(1) requires the foreign shipper to
declare the following information with respect to articles in a shipment valued over $2,500: the port of
exportation, the date of exportation, the quantity, the description of the merchandise, the value of the
merchandise, the date of the declaration, and whether the articles were advanced in value or improved in
condition by any process of manufacture or other means. Further, per 19 C.F.R. § 10.1(b), the port director
may require such other documentation or evidence as may be necessary to substantiate the claim for duty-free
treatment, including a U.S. export invoice, bill of lading, or airway bill evidencing the exportation of the
articles from the United States and/or the reason for the exportation of the articles.
Section 10.1(a)(2), Customs Regulations (19 C.F.R. § 10.1(a)(2)), requires the owner, importer, consignee, or
agent having knowledge of the facts regarding the claim for free entry to declare that the foreign shipper’s
statement is true; that the articles were not manufactured or produced in the United States under subheading
9813.00.05, HTSUS; and that the articles were exported without benefit of drawback. Therefore, provided the
party re-importing the goods is an “owner, importer, consignee, or agent having knowledge of the facts
regarding the claim for free entry” as required by 19 C.F.R. § 10.1(a)(2), such party may re-import the goods
under subheading 9801.00.10, HTSUS.
Regarding the applicability of heading 9801, if the importation of the subject BMW X4M vehicle meets the
criteria set forth in the regulation cited above, it will be eligible for duty-free treatment under subheading
9801.00.1098, HTSUS.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Matthew Sullivan at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division