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NY I82934

June 17, 2002

CLA-2-98:RR:NC:SP:233 I82934


TARIFF NO.: 9801.00.8500

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., suite 225
Rouses Point, NY 12979

RE: Applicability of duty exemption under subheading 9801.00.8500 to equipment; tools of trade.

Dear Mr. Kavanaugh:

In your letter dated May 28, 2002, you inquire about a film company shipping their lighting equipment to Canada for filming a movie on location and returning the same equipment back to themselves. This equipment would fall under 9801.00.8500, Harmonized Tariff Schedule of the United States (HTS) if imported by or for the account of the original exporter. There is no requirement that they be the importer of record on the CF7501 with Customs but it would be helpful in establishing that it is the same equipment upon its return.

As you mention, in HQ ruling 561047 and also HQ ruling 560256, “while the Customs Regulations do not currently specify specific documentation required to substantiate a claim under subheading 9801.00.85, HTSUS, it is our opinion that carnets, commercial invoices, packing lists, landing certifications, Customs documents used to import the merchandise into the foreign country, or any other documentation which shows that the merchandise being imported under subheading 9081.00.85, HTSUS, is the same as what was exported, may be utilized.”

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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