CLA-2-98:OT:RR:NC:N4:433
Jeremy P. Bloch
Dell Will Customs Brokers
26480 Northline Commerce Drive
Taylor, MI 48180
RE: The tariff classification of equipment and goods related to the IZOD IndyCar Series races to be held at specified racing circuits in the United States and in countries abroad.
Dear Mr. Bloch:
In your letter dated May 30, 2013, on behalf IndyCar, you requested a tariff classification ruling.
Your request for a ruling pertains to the equipment and goods necessary for the operation and competition of the IZOD IndyCar Series to be held at specified racing circuits in the United States and in countries abroad. For 2013, Brazil and Canada are included in the IZOD IndyCar Series races. Past seasons have included Japan and Australia. It is recognized that the IZOD IndyCar Series is the premier level of American open wheel racing featuring formula cars having a single-seat, open cockpit, and front and rear wings. These races are sanctioned by Indy Racing League, LLC, which is the American-based auto racing sanctioning body, adopting the trade name of IndyCar. IndyCar sanctions four racing series: (1) IZOD IndyCar Series, (2) Firestone Indy Lights, (3) Star Mazda Championship, and (4) U.S. F2000 National Championship.
It is your belief that the appropriate classification for all associated equipment and goods is subheading 9817.60.0000 of the Harmonized Tariff Schedule of the United States (HTSUS), which allows in part, for the duty free importation of articles not intended for sale or distribution to the public, but belonging to participants, officials, accredited members, teams and delegations of an international athletic event held in the United States. All of the goods in question will be imported and re-exported via Air Charter and Ocean Container, as well as various truck load shipments in and out of Canada and Mexico. These goods will include all the necessary equipment for participation in the races, such as, but not limited to, the racers’ gear; the racing cars and engines; the wheels and tires for the cars; and the tools for the upkeep and repairs of the vehicles. Further, support equipment, such as television broadcasting equipment, team tents, comforts, and the like will be included.
Subheading 9817.60.0000, HTSUS, provides for: Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event, articles to be used in exhibitions depicting the culture of a country participating in such an event; and, if consistent with the foregoing, such other articles as the Secretary of the Treasury may allow.
With regard to your request that CBP rule that the IZOD IndyCar Series held in the United States and elsewhere abroad is an international athletic event (a/k/a, sport event), on May 14, 2002, notice was published in the Federal Register designating the Volvo Ocean Race, a round-the-world international sailing competition, as a qualifying international athletic event under subheading 9817.60.0000, HTSUS. Although on land rather than on water, we find that Indy IZOD IndyCar Series races are another type of international racing competition. Consequently, these races, also qualify as an international athletic (sport) event under subheading 9817.60.0000, HTSUS. See Headquarters ruling HQ H174206 dated July 22, 2011, and New York rulings: N233829 dated October 23, 2012, N239161 dated March 21, 2013, and N240047 dated April 22, 2013.
Based on the information you provided, the direct equipment and goods necessary for the participation in the race, such as the racers’ gear, the racing cars and engines, the tools for the upkeep and repairs of the vehicles, and the wheels and tires, as well as, the support equipment, such as television broadcasting equipment, team tents and comforts, fall within the purview of subheading 9817.60.0000, HTSUS. This is subject to none of the items being offered for sale or distribution to the public, and provided said items are imported by, or on behalf, of eligible individuals or entities.
U.S. Note 8, Subchapter XVII, Chapter 98, provides: Any article exempt from duty under heading 9817.60.00 shall be free of taxes and fees that may otherwise be applicable, but shall not be free or otherwise exempt or excluded from routine or other inspections as may be required by the Customs Service.
With regard to items that you have not specifically identified, it is within the discretion of the Port of Entry to determine whether the items meet the conditions and requirements of subheading 9817.60.0000, HTSUS. We recommend that you work with the Port of Entry with regard to any merchandise not identified herein and any other issues you may have, such as the correct marking of the merchandise, prior to importation.
The applicable subheading for the identified equipment and goods above, as well as the identified support equipment above, in regard to the IZOD IndyCar Series races, will be 9817.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event…. The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division