The applicability of duty exemption under HTS subheading 9801.00.85 to equipment; tools of trade.

NY R01684 March 25, 2005 CLA-2-98:RR:NC:SP:233 R01684 CATEGORY: Classification TARIFF NO.: 9801.00.85 Mr. Marc Leblanc Rolls Royce Canada Ltd. 9500 Cote De Liesse Lachine, Quebec H8T 1A2 Canada RE: The applicability of duty exemption under HTS subheading 9801.00.85 to equipment; tools of trade. Dear Mr. Leblanc: In your letter dated March 23, 2005, you requested a tariff classification ruling. You will export tools of trade of U.S., Canadian and United Kingdom origin to the U.S. Any applicable duties will be paid at that time. Your importing entity will send these tools of trade to Canada for use temporarily abroad. When their use is completed, they will be returned to the U.S. by the person who had exported them to Canada. On the basis of the information submitted, we find that the tools of trade exported when returned to the United States after having been exported for use temporarily abroad may be imported duty-free treatment under subheading 9801.00.85, Harmonized Tariff Schedule of the United States, when returned to the United States. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division