CLA-2-98:OT:RR:NC:N4:433
Lisa Ragan, Customs Broker
Lisa Ragan Customs Brokerage
105 Forest Parkway, Suite 400
Forest Park, GA 30297
RE: The tariff classification of photo shoot materials and goods from the United States and various countries as specified on the submitted packing list.
Dear Ms. Ragan:
In your letter dated November 26, 2013, on behalf of New York Production Services, you requested a tariff classification ruling.
You indicate that New York Production Services arranges photo shoots abroad for Macy’s department stores. A packing list of 3391 items was submitted for the photo shoots. Inspection of the packing list, not all inclusive, includes: gift boxes; fake red apples; ribbon rolls; dog collars and leashes; megaphones; basketballs; soccer balls; mugs; urban ears; books; Macy’s believe credit cards; American flags; dummy Motorola tablets; dummy Samsung phones; Martha Stewart pillows; sheet inserts; foam shirt forms; bra inserts; lint rollers; tapes of various kinds; half pound box T pins; sharpies; Exacto knives and blades; men’s and women’s wearing apparel, men’s and women’s shoes, sneakers, flip-flops, sandals, slippers and boots; socks and tights; headbands, tiaras and hair ties; scarves, gloves and belts; handbags, tote-bags and purses; necklaces and bracelets; watches; sunglasses; Santa and other Christmas costumes and related accessories; cookware, tableware and kitchenware; bedding; and other miscellaneous items.
Subheading 9801.00.8500 of the Harmonized Tariff Schedule of the United States (HTSUS) provides for duty-free treatment for: Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items. In order to receive the preferential tariff treatment provided for under subheading 9801.00.8500, the plain language of that provision only requires that the merchandise (1) be exported for temporary use abroad and (2) be imported (after being exported) by or for the account of the person who originally exported the merchandise. There is no requirement that the merchandise be used abroad by the person who exported such items.
Section 44 of the Miscellaneous Trade and Technical Corrections Act of 1996, Pub L. No. 104-295, 110 Stat. 3514 (1996), added subheading 9801.00.85, HTSUS, to permit the duty-free entry of “tools of the trade” by corporations which previously could only be entered duty-free if they were exported and reimported by the same individual under subheading 9804.00.10, HTSUS. At issue is whether or not the items on the packing list are necessary and intended to be used for the exercise of one’s trade, occupation or employment, are sent abroad temporarily, and are returned by or for the account of the person (which includes corporations too) who exported such items. Accordingly, the test as applied to this case is whether the items on the packing list are needed for the fulfilment of one’s calling or for the profession at hand.
Note: items that have never entered the commerce of the United States and additional items purchased abroad and returned to the United States are not eligible for duty-free treatment under 9801.00.8500, HTSUS, as no export from the United States will have occurred. Further, items not for temporary use abroad will not be eligible for duty-free treatment under 9801.00.8500, HTSUS.
Upon proof of export from the United States and reimport into the United States, for temporary use abroad, the 3391 items on the packing list, whether used in whole or part, necessary and intended to be used for the setting up of photo shoots and taking of actual photos, and not for distribution and sale while abroad, will be eligible for duty-free treatment as tools of the trade occupation or employment under 9801.00.8500, HTSUS. This is contingent upon the export from the United States and reimport into the United States being made by or for the account of the person who exported such items.
While the Customs and Border Protection (“CBP”) Regulations do not provide for specific documentation required to substantiate a claim under subheading 9801.00.85, HTSUS, carnets, commercial invoices, packing lists, landing certifications, customs documents used to import the merchandise into the foreign country, or any other documentation which shows that the merchandise being imported under subheading 9801.00.85, HTSUS, is the same as what was exported, may be utilized for this purpose. We also recommend that you use CBP form 4455, Certificate of Registration, registering the photo shoot materials and goods prior to landing on a vessel, aircraft or truck for export abroad.
The applicable subheading for the photo shoot materials and goods will be 9801.00.8500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Professional books, implements, instruments, and tools of trade, occupation, or employment, when returned to the United States after having been exported for use temporarily abroad, if imported by or for the account of the person who exported such items.” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division