CLA-2-97:OT:RR:NC:N4:433
Jeanne M. Van Ornum
Import Specialist
Western Overseas Corporation
319 N. Main Avenue, Suite 110
Springfield, MO 65806
RE: The tariff classification of a 1969 Porsche, 917-024, from France.
Dear Ms. Van Ornum:
In your letter dated June 9, 2014, on behalf of Gooding & Company, you requested a tariff classification ruling.
The merchandise concerned is the 1969 Porsche, 917K, chassis 917-024, being imported from France to Santa Monica, California for display and ultimate sale at public auction. It is your contention that the Porsche, 917K, chassis 917-024, should be considered a collector’s piece due to its historical significance, because: (1) the vehicle, initially a factory long-tail converted to a “K” (Kurtz) shorter, upswept tail, was the sole competing factory 917K at Spa Francorchamps in 1969, (2) it was the official debut of the Porsche 917K in international competition, and (3) was featured in the movie “Le Mans” starring Steve McQueen.
To set the record straight, the 1969 Porsche, 917, chassis 917-024, had a long tail body, and was removed from its competition debut of May 11, 1969 in the 1000km Spa Francorchamps due to unstable vehicle conditions resulting from the vehicle’s long tail frame generating significant lift factors on straights using all of the road at speed. Records do indicate that racecar drivers Jo Siffert and Brain Redman managed to clock an unofficial lap time in the 917 Porsche, chassis 917-024, of 3:41.9 which would have beaten the pole of 3:42.5 set by the Lola, but they chose to use the Porsche 908LH long tail with which they won the race and set the fastest lap at 3:37.1. No 1969, 917 “L” (long tails), currently exist from its original batch of 25 vehicles, as they were all modified to “K” specifications.
There are no records to indicate that the 1969 Porsche, 917, L or K, chassis 917-024, won or placed in the F1 history books, or in any of the other non-championship sanctioned races. In an article written by Noah Joseph citing news source “Gooding & Company,” the 1969 Porsche, 917K, chassis 917-024, was acquired by Siffert outright from Porsche after the vehicle set the fastest time at the following year’s Le Mans test date. Siffert loaned the racecar, which was subsequently returned, to Steve McQueen’s production company “Solar Productions” in the filming of the 1971 movie “Le Mans” starring Steve McQueen.
In a further article, written by David Undercoffler, Los Angeles Times, it is headlined: “Porsche 917K used by McQueen in film could top $20 million at auction.” It is suggested in the article that the combination of obscene rarity, Hollywood film credits and immense historical significance could set a record-breaking price at auction. Much of the article is written using statements made by Gooding & Company in a bid to hype-up interest in purchasing the vehicle at significant value at auction with statements like: one of the most significant and recognizable racing cars, it was used as a test and development car, the movie was a cult-classic film and it’s really a pop culture icon. These statements are made without any supporting documents that 1969 Porsche, 917, L or K, chassis 917-024, has any historical significance or interest, whether by its rarity to win or place in competition, its connection to Hollywood dignitaries or celebrities, or in the genre of creating classic or great action films.
With case in point, that the 1969 Porsche, 917, L or K, chassis 917-024, by itself, is not of historical significance or interest, and absence of notable coverage of Siffert himself in the two articles written above, we will examine the background and accomplishments of legacy owner Siffert (affectionately known as “Seppi”) prior to having sold the vehicle to a French collector. Overall Formula One World Championship career statistics indicate: 100 races with 96 starts, 2 wins, 6 podiums, 68 points, 2 pole positions, 4 fastest laps, first win 1968 British Grand Prix and last win 1971 Austrian Grand Prix. Individual records indicate: (1) in 1968, Siffert drove into the F1 history books by winning the 1968 British Grand Prix at Brands Hatch in Rob Walker Racing Team’s Lotus 49B, (2) in 1968, Siffert and Hans Herrmann won the 24 Hours of Daytona of Sebring in a Porsche 907, making the first major outright wins for the company, apart from a few earlier victories on twisty tracks, (3) in later years, Siffert’s driving displays in the Porsche 917 (chassis not disclosed) earned him several major wins in Europe, (4) in 1970, he teamed up with Brian Redman to drive a Porsche 908/3 to victory at the Targa Florio, and (5) in 1971, Siffert won the Austrian Grand Prix in British Racing Motors (BRM) P160.
The following facts and additional commentary on the life and times of Siffert can be found on the website of josiffert.com:
There were indeed many tributes which were returned in regretted “Seppi”. And it, not only in the canton of Fribourg, but in all Switzerland and also in Europe. The French magazine Auto-Hebdo and the Magazine of the historic automobile dedicated him for example respectively three and sixteen (!) pages. La Gruyère, Le Nouvelliste writer and La Revue Automobile, as well as the Berner Zeitung, the Automobile Revue and Tele-Bärn also dedicated him several reports and these last three German-speaking media are revealing of the popularity of which the child of Fribourg - who expressed himself as well in French as in German - enjoyed in two main linguistic regions of Switzerland. (Extracted Verbatim)
In the French sports daily “L’Equipe” of October 25th, 1971, we could read that Jo Siffert was one of the most liked drivers: “He was fast, skillful and aggressive as all the racing drivers can be him. But he had something furthermore, something different. His ease indeed had an equal only his surprising courage”. (Extracted Verbatim)
Gazzetta dello sport raised for its part that Jo Siffert was the most complete drivers: “He made no distinction as regards the various types of cars which were confided to him.” Peter Falk, the former sports director of Porsche, stands out for which one Jo Siffert was going to win fourteen victories in the manufaturers world championship, considered for his part that “Seppi was, doubtless, the best driver of its generation”. (Extracted Verbatim)
Siffert’s biographer, Jacques Deschenaux writes “relatively speaking, Jo Siffert’s death had been felt in Switzerland in the same way as the death of Ayrton Senna in Brazil and they are not less 50,000 people who had come down in the time in the streets of Fribourg to pay him a last tribute during its funeral”. Jacques Deschenaux writes at the end of his book “Jo Siffert, everything for the race”.
One would have to conclude based upon Siffert’s record of achievement on racing circuits, tributes paid, published book, movie made (Jo Siffert-Live Fast, Die Young presented in the 2005 Locarno Festival), that his life has arisen to the status of famous racecar driver of historical importance and interest. Siffert’s, motorsports pedigree of fame allows for his possessions closely associated with him to fall within the realm of “collectors’ pieces of historical interest,” that coupled with Steve McQueen’s Hollywood magnetism, are sure to fetch an extremely high price at auction for the 1969 Porsche, 917K, chassis 917-024. See Headquarters ruling HQ 962234 dated July 17, 2000.
The applicable subheading for the 1969 Porsche, 917K, chassis 917-024, will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division