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NY K81492




December 9, 2003
CLA-2-98:RR:NC:MM:101 K81492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9801.00.80

Mr. Ernesto Porras Beltran
800 Williams Drive
Eureka, Missouri 63025

RE: The tariff classification of Motor Vehicles Refurbished in Columbia originally manufactured in the United States

Dear Mr. Porras Beltran:

In your letter dated November 21, 2003 you requested a tariff classification ruling.

You submitted literature depicting the kinds of motor vehicles you would like to re-import into the United States. You state that these vehicles were originally manufactured in the United States more than 25 years ago. Among the vehicles you would like to import are 1955, 1956, 1957 Chevrolet Belair, 1955 and 1956 Ford Victoria, and some trucks like the 1955, 1956, 1957 Ford F100. You state that that these vehicles and trucks were exported from US territory in the date of manufacture.

You further state that the frame, body, engine, and many of the principal parts remain original, and restoration or replacement of minor parts will occur due to normal use and deterioration of the vehicles and trucks. Interior and exterior restoration will occur as painting and reupholstery. You have enclosed a list of restoration activities that will occur in Columbia and all are dedicated to restoring the car to original condition when manufactured.

You state that the country this restoration will occur in is Columbia, a member of APTA (Andean Trade Preference Act), and that the labor, processing, and other activities will account for more than 35% of the appraised value of the goods.

It is this office’s opinion that these automobiles and trucks will not be advanced in value or improved in condition as a result of the refurbishment operations performed in Colombia, as they will merely be restored to their exported condition.

The applicable subheading for the Motor Vehicles Refurbished in Columbia originally manufactured in the United States will be 9801.00.80, Harmonized Tariff Schedule of the United States (HTS), which provides for free entry of products of the United States that have been exported and returned without having been advanced in value or improved in condition by any process or manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations are satisfied.

The pertinent documents required by 19 CFR 10.1 are a declaration from the foreign shipper that the articles were exported from the United States and that they are returned without having been advanced in value or improved in condition, and a declaration by the owner, importer, consignee, or agent that the articles were manufactured in the United States and that the articles were exported from the United States without benefit of drawback.

Additionally, the Port Director at the Port of Entry must be satisfied that the motor vehicles/trucks were manufactured in the United States, and not produced in a Foreign Trade Zone in the United States. The vehicles’ Vehicle Identification Numbers (VIN’s) will indicate where they were built.

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 Robert DeSoucey at 646-733-3008.

Sincerely,

Robert B. Swierupski
Director,

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