CLA-2-90:RR:NC:N1:105 J81171
Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of equipment used in inspection of energy plants
Dear Ms. Denny:
In your letter dated January 31, 2003, for International Energy Service, you requested a tariff classification ruling.
You propose classification in HTS 9804.00.10 for the return to the USA of a wide range of equipment that will be sent together to foreign countries for the use of crews of employees of H-Scan in their inspection of H-Scan’s energy plants in those countries. No samples were submitted.
You do not state most of the specifics of the procedures you will use in the exportation and importation of the equipment, but you do state that the equipment “will be brought back for the account of International Energy Service.” Since 9804.00.10 is a personal exception available only to individuals since “person” is interpreted as a living person in that context, that choice is sufficient to rule out the applicability of that HTS per Headquarters Ruling Letter 226334-GOB, March 4, 1996. Also see that ruling for other requirements, such as the completion of a CF 4455 (Certificate of Registration) for all of the equipment prior to exportation. Your letter does not indicate whether or not this will be done.
If the importer does not choose to enter the equipment under other headings in HTS Chapter 98 which may apply, noting in particular HTS 9801.00.85, as interpreted by HRLs 560265-MLR, 7-23-97, and 561005-BLS, 8-5-98, each item will need to be classified in its correct heading in Chapters 1-97. There is clearly insufficient information for us to rule upon the classification of the items from the general descriptions given, and you have not requested that we attempt to provide such classifications.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division