CLA-2-98:OT:RR:NC:N4:433
Robert Resetar
Manager, Customs & Trade Compliance
Porsche Motorsport North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of equipment related to the Porsche Mobile 1 Supercup race to be held at the Circuit of the Americas in Del Valle (Austin), Texas.
Dear Mr. Resetar:
In your letter dated September 10, 2014, 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 Porsche Mobile 1 Supercup to be held at the Circuit of the Americas in Del Valle (Austin), Texas, upcoming November 1 through November 2, 2014. The Porsche Mobil 1 Supercup is an annual international race series that started in 1993, and is organized by Dr. Ing. H.c.F. Porsche AG of Stuttgart, Germany (PAG). The race series is sanctioned by the Fédération Internationale de l'Automobile (FIA), based in Paris, France. FIA is a non-profit organization that is mostly known as the governing body of many auto racing events around the world.
Porsche Supercup drivers compete in identical Porsche 911 GT3 Cup cars based on the Porsche 911 Carrera. On average, 24 race cars take part in each race. The 2014 race season began in May in Spain and will culminate in the United States. Teams from the United States, Germany, France, Switzerland, Poland, Bahrain, Austria and the Netherlands will compete on the following racing circuits: Barcelona (Spain), Monaco (Monaco), Spielberg (Austria), Silverstone (United Kingdom), Hockenheim (Germany) Hungaroring (Hungary), Spa-Francorchamps (Belgium), Monza (Italy), and Circuit of the Americas in Austin, Texas (United States).
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 one logistics provider via a combination of charter and common carrier aircraft. These goods will include all the necessary equipment for participation in the event including race cars, spare parts, tools, driver and pit crew uniforms and gear, and team pit equipment such as tenting, furniture and communications equipment.
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 Porsche Mobile 1 Supercup racing series held abroad and in the United States 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 the Porsche Mobile 1 Supercup racing series is another type of international racing competition. Consequently, these series of 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: N240047 dated April 22, 2013; N242515 dated June 21, 2013; and N242860 dated June 26, 2013.
Based on the information you provided, the direct equipment and goods necessary for participation in the event, such as the race cars, spare parts, tools, driver and pit crew uniforms and gear, and team pit equipment, 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 9817.60.0000 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 items not identified herein and any other issues you may have, such as the correct marking of the items, 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 Porsche Mobil 1 Supercup, will be 9817.60.0000, 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 E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division