CLA-2-98:OT:RR:NC:N5:231
Robert Conyers
C&R Customs Brokerage Inc
2375 NW 70 Avenue
Unit B10 Miami, FL 33122
RE: The tariff classification of a Personal Pet from Israel
Dear Mr. Conyers:
In your letter dated September 15, 2024, you requested a tariff classification ruling on behalf of Mr. Daniel Jacob Keyes.
The subject of this submission is a pet dog. In your letter, you indicate that the owner of the pet, a citizen of the United States will return to the country and intends to bring his pet dog which will be declared as part of his personal effects.
The Customs and Border Protection regulations pertaining to subheading 9804.00.65, Harmonized Tariff Schedule of the United States, are found in 19 CFR 148.33. Under paragraph (a) (1) of that section:
Each returning resident is entitled to bring in free of duty and internal revenue tax under subheadings 9804.00.65, 9804.00.70 and 9804.00.72, and Chapter 98, U.S. Note 3, Harmonized Tariff Schedule of the United States (19 U.S.C. 1202), articles for his personal or household use which were purchased or otherwise acquired abroad merely as an incident of the foreign journey from which he is returning, subject to the limitations and conditions set forth in this section and §§ 148.34-148.38. The aggregate fair retail value in the country of acquisition of such articles for personal and household use must not exceed: (1) $800, and provided that the articles accompany the returning resident.
The applicable subheading for the Pet Dog will be 9804.00.65, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles imported by or for the account of any person arriving in the United States who is a returning resident thereof (including American citizens who are residents of American Samoa, Guam or the Virgin Islands of the United States): Other articles acquired abroad as an incident of the journey from which the person is returning if such person arrives from the Virgin Islands of the United States or from a contiguous country which maintains a free zone or free port, or arrives from any other country after having remained beyond the United States for a period of not less than 48 hours, for his personal or household use, but not imported for the account of any other person nor intended for sale, if declared in accordance with regulations of the Secretary of the Treasury and if such person has not claimed, an exemption under subheadings 9804.00.65, 9804.00.70 and 9804.00.72 within 30 days preceding his arrival, and claims exemption under only one of such items on his arrival: Articles, accompanying a person, not over $800 in aggregate fair retail value in the country of acquisition for his own personal use and intended only for such use and not for any other person nor for sale.” 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
Importations of live animals may be subject to regulations administered by various U.S. agencies. Requests for information regarding applicable regulations administered by the U.S. Department of Agriculture (U.S.D.A.) may be addressed to that agency at the following location: U.S. Department of Agriculture APHIS, VS, NCIE Products Program 4700 River Road, Unit 40 Riverdale, MD 20737-1231 Tel: 301.851.3300 E-mail: [email protected]
This merchandise may also be subject to the rules and regulations of the U.S. Department of Health and Human Services, Centers for Disease Control and Prevention. You may contact them at 1600 Clifton Road, Atlanta, GA 30333, telephone number (404) 633-5313 or (800) CDC-INFO, or at the Web address [email protected].
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division