Importation of Korean pavilion structure; 9812.00.40, HTSUS; U.S. Note 2 to Subchapter XII, Chapter 98, HTSUS

HQ 114392 July 10, 1998 BON-2/CON-1-RR:IT:EC 114392 CC CATEGORY: Entry Hyun K. Lee President Seattle-Taejon Sister City Association 18827 89th Ave., W. Edmonds, Washington 98026 RE: Importation of Korean pavilion structure; 9812.00.40, HTSUS; U.S. Note 2 to Subchapter XII, Chapter 98, HTSUS Dear Mr. Lee: This is in response to your letter of July 6, 1998, concerning the importation of an octagonal pavilion structure . FACTS: According to your letter, the Seattle-Taejon Sister City Association was formed to promote cultural exchanges and educational opportunities between the cities of Seattle, Washington, and Taejon, Korea. In one such exchange, each city constructed and dedicated a park, and named it after its sister city. Thus, in 1995 the city of Seattle constructed a park and named it Taejon Park. Recently, the city of Taejon committed to donate and construct a Korean octagon pavilion, reflecting the architectural style of the Yi Choson Dynasty of the 14th century, in Seattle Park. The pavilion structure, which is to be imported into the U.S. and constructed at Seattle Park, consists of prefabricated building materials. The pavilion structure will be sent from Korea around July 8, 1998, and will arrive at the port of Seattle during the fourth week of July. You state that the sole reason for the importation of the pavilion is for the benefit of the general public. There will be no fees to access either the pavilion or the park. In addition, you state that the pavilion is not for resale and has no commercial value in U.S. markets. Based on your submission and the facts concerning this importation, you request that it be allowed duty-free entry and that surety on its bond be waived. ISSUE: Whether the subject merchandise may be entered duty-free. LAW AND ANALYSIS: All goods imported into the Customs territory of the United States from outside thereof are subject to duty or exempt thereof as provided for by the Harmonized Tariff Schedule of the United States (HTSUS). General Note 1, HTSUS. Subheading 9812.00.40, HTSUS, provides for an exemption from duty for articles imported by any institution, society or State, or for a municipal corporation, for the purpose of erecting a public monument. The subject merchandise fits within the terms of subheading 9812.00.40, HTSUS, and therefore may be imported duty-free. Also, you have requested that surety on the bond be waived. Pursuant to the authority granted by U.S. Note 2 to Subchapter XII, Chapter 98, HTSUS, Treasury Department Order No. 165, Revised (T.D. 53654), and T.D. 69-126, we are granting your request. Consequently, surety on the required bond is waived. HOLDING: The subject merchandise may be entered duty-free under subheading 9812.00.40, HTSUS. In addition, surety on the bond is waived. Sincerely, Jerry Laderberg Chief Entry Procedures and Carriers Branch