CLA-2-73:OT:RR:NC:N1:116
Mr. Jeremy Bloch
Dell Will Customs Brokers
25810 Northline Commerce Drive
Taylor, Michigan 48180
RE: The tariff classification of a debris fence and component parts for the construction of a raceway used for a FIA (Fédération Internationale de l'Automobile) endorsed Formula One Championship Race and subsequent FIA endorsed international races.
Dear Mr. Bloch:
In your letter dated April 29, 2020, you requested a tariff classification ruling on behalf of your client, Geobrugg AG.
The products under consideration are a debris fence and its component parts (i.e., fence structure, post, middle post, fence reinforcement, cable, etc.) for the construction of a raceway used for FIA (Fédération Internationale de l'Automobile) endorsed Formula One Championship Races and subsequent FIA endorsed international races. You indicate that this fence is an essential component to the construction of a raceway and is required by the international governing body (FIA) at all race sites. The fence provides protection to both competitors and spectators attending the event.
It is your opinion that the appropriate classification for the debris fence and its component parts is subheading 9817.60.0000, 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 and 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. Based on the information provided, we find that the debris fence and its component parts are equipment and materials used in connection with the event and as such, fall under the purview of this tariff provision.
The applicable subheading for the debris fence and its component parts 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, 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.” 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 the World Wide Web at https://hts.usitc.gov/current.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division