BRO 4-02
OT:RR:CTF:ER
H271006 KF
William Wratschko
Customs Clearance International, Inc.
19300 S. Hamilton Ave, Suite 190
Gardena, CA 90248
Re: Persons Temporarily Entering the United States with a B1/B2 Visitor Visa; Household Goods; Subheading 9804.00.05, HTSUS; 19 C.F.R. § 148.52(a).
Dear Mr. Wratschko:
This is in response to your letter that we received on September 16, 2015, requesting a ruling on whether nonresidents temporarily entering the United States with a B1/B2 Visitor Visa may import household goods duty free under subheading 9804.00.05, Harmonized Tariff Schedule of the United States (“HTSUS”).
FACTS:
Customs Clearance International, Inc. (“CCI”) is a corporation licensed to conduct customs business pursuant to 19 U.S.C. § 1641(b)(3). CCI advises clients entering the United States temporarily on a B1/B2 Visitor Visa on prospective importation of household goods. CCI explains that clients entering with a B1/B2 Visitor Visa most often seek to import household goods upon purchasing a home in the United States, while maintaining a permanent residence abroad.
On behalf of its clients entering the United States with a B1/B2 Visitor Visa, CCI seeks a ruling authorizing visitors temporarily entering the United States to import household goods duty free under subheading 9804.00.05, HTSUS.
ISSUE:
Whether persons entering the United States temporarily on a B1/B2 Visitor Visa may import household goods duty free under subheading 9804.00.05, HTSUS.
LAW AND ANALYSIS:
Subheading 9804.00.05, HTSUS, is applicable to:
Articles imported by or for the account of any person arriving in the United States from a foreign country: Books, libraries, usual and reasonable furniture and similar household effects, if actually used abroad by him or by him and his family not less than one year, and not intended for any other person, or for sale.
The rate of duty specified for articles imported under subheading 9804.00.05, HTSUS, is free. For the purposes of this decision, we assume that the goods to be imported by CCI’s clients entering the United States on a B1/B2 Visitor Visa will be considered eligible household goods and effects. See HQ 114539 (January 21, 1999) (finding that jewelry is not a household good); and HQ 225684 (finding that the person seeking importation of a household good must have personally utilized the good abroad for over a year, or, was a member of a family at the time that it utilized the good).
CCI argues that the plain language of 19 C.F.R. § 148.52(a) permits persons entering the United States temporarily on a B1/B2 Visitor Visa to import household goods under subheading 9804.00.05, HTSUS, as nonresidents.
Customs Regulation 19 C.F.R. § 148.52(a) provides, in pertinent part, that “[f]urniture, carpets, paintings, tableware, books, libraries, and other usual household furnishings and effects actually used abroad for not less than 1 year by resident or nonresidents, and not intended for any other person or for sale,” may be imported free of duty and tax under subheading 9804.00.05, HTSUS.
As indicated in 19 C.F.R. § 148.52(a) and 19 C.F.R. § 148.2(a), persons entering the United States from a foreign country are classified as either residents or nonresidents. Persons residing in the United States who are returning from abroad constitute residents. See 19 C.F.R. § 148.2(a)(1). All other persons constitute nonresidents. See 19 C.F.R. § 148.2(a)(2). Therefore, persons entering the United States on a B1/B2 Visitor Visa are nonresidents because they maintain a permanent residence abroad. Id.; 18A State Department Sources 402.2. Accordingly, we find that the plain language of 19 C.F.R. § 148.52(a) permits persons entering the United States on a B1/B2 Visitor Visa to import household goods duty free under subheading 9804.00.05, HTSUS.
HOLDING:
Based on the information provided, we find that persons entering the United States with a B1/B2 Visitor Visa may import household goods duty free under subheading 9804.00.05, HTSUS, as nonresidents.
Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruing letter, either directly, by reference, or by implication, is accurate and complete in every material respect.” If any fact in the transaction varies from the facts stipulated to herein, this decision shall not be binding on CBP, as provided for in 19 C.F.R. § 177.9(b).
Sincerely,
Monika R. Brenner, Acting Chief
Entry Process and Duty Refunds Branch