Subheading 9808.00.30, HTSUS; Emergency War Materials

H348568 June 30, 2025 OT:RR:CTF:VS H348568 ACH CATEGORY: Classification Department of the Navy 1400 Defense Pentagon Washington, DC 20301 RE: Subheading 9808.00.30, HTSUS; Emergency War Materials Dear Sir: This is in response to an inquiry, dated May 27, 2025, concerning the applicability of subheading 9808.00.30, Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The Department of the Navy (DON) enters into government contracts for various materials. For example, T-AOs (ships) were recently procured under a DON contract with a duty-free entry clause under subheading 9808.00.30, HTSUS. The process for duty-free entry under these contracts is as follows: (1) The contractor procured material is incorporated into contract deliverables (military end-items) to DON; (2) The material fits within a categorical exemption from tariffs under the HTSUS; (3) The DON Procuring Contracting Officer inserts a duty-free entry clause into its contracts; (4) The contractor claims duty-free entry; (5) The Defense Contract Management Agency (DCMA) issues a Duty-Free Entry Certificate; and (6) The United States Customs and Border Protection (CBP) exempts the material from tariffs. Your office asks whether the issuance of a DCMA certificate certifying articles as emergency war materials is sufficient to qualify the articles for duty-free entry under subheading 9808.00.30, HTSUS. ISSUE: Whether CBP may accept DCMA certificates as “emergency war materials” for purposes of duty-free treatment under subheading 9808.00.30, HTSUS, or whether CBP must perform its own analysis regarding qualification. LAW AND ANALYSIS: Subheading 9808.00.30, HTSUS, covers “Articles for military departments: Materials certified to the Commissioner of Customs by the authorized procuring agencies to be emergency war material purchased abroad.” Section 10.102(b), CBP Regulations (19 C.F.R. § 10.102(b)), states that the certification required under subheading 9808.00.30, HTSUS, must be provided to CBP for the agency to accept the goods as emergency war materials. 19 C.F.R. § 10.102(b) also provides that: The certificates may be submitted electronically, printed, stamped, or typewritten on the Customs entry or withdrawal form, Customs Form 7501, or its electronic equivalent, or on a separate paper attached to the entry or withdrawal form filed by the Government agency or office, provided the certification is clearly and unmistakably identified with the articles covered by the entry or withdrawal. As indicated, this provision is only applicable when a certificate executed by a duly authorized officer or official of the applicable military department is presented. Therefore, provided the certification identifies the article(s) and entry number(s) at issue, articles will be eligible for duty-free treatment under subheading 9808.00.30, HTSUS. We note that this question has been previously addressed on several occasions in the past. C.S.D. 80-222, 14 Cust. Bul. 1125 (1980) cites a letter from the Attorney General, dated August 13, 1943, which states: “{w}hen any such officer has determined that the material being imported is a war material entitled to duty-free entry under the statute and has executed the certificate provided for (under the predecessor to section 10.102(b), Customs Regulations) the Customs officials are not required to make an independent determination of the matter, but may rely upon the determination made as embodied in the certificate.” A memorandum dated October 14, 1993, confirms this decision. Further, Section 232 duties are not applicable to goods eligible for duty-free treatment under subheading 9808.00.30, HTSUS, that would otherwise be subject to Section 232 duties under heading 9903.81.90, HTSUS.1 Note 16(k) of Chapter 99, Subchapter III, which refers to the Section 232 tariffs at issue, states the following: “Goods for which entry is claimed under a provision of chapter 98 and which are subject 1 This is the subheading under which duty-free treatment was denied in the sample entry provided. We note that most subheadings under Chapter 99 contain similar exemptions for goods entered under Chapter 98. 2 to the additional duties prescribed herein shall be eligible for and subject to the terms of such provision and applicable CBP regulations, except that duties under subheading 9802.00.60 shall be assessed based upon the full value of the imported article.” Therefore, articles properly certified as emergency war materials by the procuring agencies are eligible for duty-free entry. HOLDING: Articles imported for the Department of the Navy are eligible for duty-free treatment under subheading 9808.00.30, HTSUS, provided they are certified to the Commissioner of Customs by the authorized procuring agencies to be emergency war material purchased abroad, and the documentary requirements of 19 C.F.R. § 10.102 are satisfied. Sincerely, Monika R. Brenner, Chief Valuation and Special Programs Branch 3