HQ 224681: Request for ruling concerning possible temporary importationbond (TIB) entry; Harmonized Tariff Schedule of the United StatesAnnotated (HTSUSA) subheading 9813.00.55.

us-cbp-cross-rulings-hq-224681HQ 224681: Request for ruling concerning possible temporary importationbond (TIB) entry; Harmonized Tariff Schedule of the United StatesAnnotated (HTSUSA) subheading 9813.00.55.Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.



                            HQ 224681

                        November 23, 1993


CON-9-13 CO:R:C:E 224681  TLS

CATEGORY: Entry/Conditionally-Free Merchandise

Ms. Susan McCabe
The Hipage Company, Inc.
P.O. Box 3158
Norfolk, Virginia  23514


RE: Request for ruling concerning possible temporary importation
bond (TIB) entry; Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) subheading 9813.00.55.


Dear Ms. McCabe:

     This office has received the above-referenced request for a
binding ruling as provided for under Customs regulations.  We
have considered the request and have made the following decision.

FACTS:

     Your company wishes to import on behalf of another company
various molds free of duty temporarily under bond.  The molds are
to be used to manufacture plastic household articles such as
canisters, salad bowls, laundry baskets, etc.  The parent
company, which is 50% U.S.-owned, will retain ownership of the
molds.  

ISSUE:

     Whether molds may be entered under TIB as articles of
special design for temporary use.

LAW AND ANALYSIS:

     Under HTSUSA subheading 9813.00.55, the following is
provided for:

     Articles of special design for temporary use
     exclusively in connection with the manufacture or
     production of articles for export.............. 
     (Emphasis added.) 

Articles fitting the above description may be entered under TIB
in accordance with Note 1 of Subchapter XIII, Chapter 98, HTSUSA. 
Note 1 provides for the following:

     The articles described in the provisions of this
     subchapter, when not imported for sale or for sale on
     approval, may be admitted into the United States
     without the payment of duty, under bond for their
     exportation within 1 year from the date of importation,
     which period, in the discretion of the Secretary of the
     Treasury, may be extended, upon application, for one or
     more further periods which, when added to the initial 1
     year, shall not exceed a total of 3 years...  (Emphasis
     added.)

There is no mention of whether the manufactured products are to
exported.  As noted above, the articles must be produced
exclusively for export.  Since there is no indication that the
molds would be used exclusively to produce articles for export,
we find that the molds would not be eligible for admission into
the United States under TIB as articles of special design.  Based
on the evidence presented, we find that the molds could not be
admitted free of duty under any other provision of Chapter 98.  

HOLDING:

     The molds are not eligible to be entered under temporary
importation bond as articles of special design for temporary use
exclusively in connection with the manufacture or production of
articles for export.

                    Sincerely,




                    John Durant, Director
                    Commercial Rulings Division

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