United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0544471 - HQ 0555183 > HQ 0555169

Previous Ruling Next Ruling

HQ 555169

February 7, 1990

CLA-2-CO:R:C 555169 RA


TARIFF NO.: 9801.00.25 (801.10)

District Director of Customs
P.O. Building
Pembina, North Dakota 58271

RE: Application for further Review of Protest No. 3304-8-000016, contesting the denial of item 801.10, TSUS, treatment for certain wooden door jambs from Canada

Dear Sir:

The above-referenced protest contests the denial by your office of duty-free treatment under item 801.10, Tariff Schedules of the United States (TSUS) (now subheading 9801.00.25, Harmonized Tariff Schedule of the United States (HTSUS)), for certain wooden door jambs which were returned to the U.S. from Canada for failure to meet specifications.


The merchandise in question consists of wooden door jambs which were initially imported from Korea duty free under the Generalized System of Preferences (GSP), shipped to Canada where they were rejected for failure to meet specications, and returned to the original importer in the U.S. The Canadian customer claimed the red oak veneered material received was unsuitable for use because of a high degree of glue bleeding and surface roughness. The importer claimed that the returned shipment should be entered free of duty under item 801.10, TSUS. Your office denied classification under this provision for the reason that no duty was paid on the first importation, as required by item 801.10, TSUS.


Whether merchandise admitted duty free under the GSP on the original importation is entitled to free entry under item 801.10, TSUS, when exported to Canada and then returned for failure to meet specifications.


Item 801.10, TSUS, provides, in relevant part, for the duty- free entry of:

Articles, previously imported, with respect to which the duty was paid upon such previous importation if ... reimported for the reason that such articles do not conform to sample or specifications ....

The protest is against the denial of free entry under this provision because the merchandise was originally imported under GSP and duty was never paid. We have consistently held that payment of duty on the merchandise when first imported is a prerequisite to obtaining the benefit of item 801.10, TSUS.

In Headquarters Ruling Letter 058225 dated June 14, 1978, we held that the provision for free entry in item 801.10, TSUS, is limited to cases where duty was paid at the time of the original entry into the U.S. and, therefore, articles initially imported under the GSP were precluded from duty-free entry under item 801.10, TSUS, when reimported. The same conclusion was reached in rulings dated November 24, 1982 (071029) (fur jackets imported under the GSP, exported to the United Kingdom, and returned because they were the wrong sizes), and January 25, 1985 (553432) (brass articles imported under the GSP, exported and then returned for failure to conform to specifications).


In view of the specific requirement that duty be paid on the original importation before the provision for free entry in item 801.10, TSUS, may apply, and our consistent rulings on this matter, it is our determination that the protest should be denied in full. A copy of this decision should be attached to the Form 19, Notice of Action, to be sent to the protestant.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: