Home › Discussion › Classification › Custom Broker exam April 2022 Q47
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47. Category: Classification
For this Temporary Importation Under Bond (TIB), which CLASSIFICATION would be appropriate for the following scenario? Toys Extravaganza, Inc., located in Germany, owns a mold used to cast certain plastic toy figurines. Happy Toys Co., located in the United States, produces these same certain plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired. Happy Toys Co. does not intend to import the mold for sale or sale on approval and will only use it to produce these toy figurines. After using this mold, Happy Toys Co. will return the mold to Germany 4 months from its date of importation.A. 9813.00.30
B. 9813.00.50
C. 9813.00.55
D. 9813.00.60
E. It is not eligible for a TIB entryCorrect choice is: C
Explanation: HTSUS 9813.00.55, 19 CFR 10.31Chapter 98 – Special Classification provisions
U.S. Notes
1. The provisions of this chapter are not subject to the rule of relative specificity in general rule of interpretation 3(a). Any article which is described in any provision in this chapter is classifiable in said provision if the conditions and requirements thereof and of any applicable regulations are met.
SUBCHAPTER XIII
ARTICLES ADMITTED TEMPORARILY FREE OF DUTY UNDER BOND
U.S. Notes
1. (a) 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 …
The answer choices require us to compare the sub categories under a sub heading 9813.00.
9813.00.30 Articles intended solely for testing, experimental or review purposes, including specifications, photographs and similar articles for use in connection with experiments or for study
9813.00.50 Professional equipment, tools of trade, repair components for equipment or tools admitted under this heading and camping
equipment; all the foregoing imported by or for nonresidents sojourning temporarily in the United States and for the use of such nonresidents.
9813.00.55 Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for
export
9813.00.60 Animals and poultry brought into the United States for the purpose of breeding …Happy Toys Co., located in the United States, produces plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired.
The description Articles of special design for temporary use exclusively in connection with the manufacture or production of articles for
export is the most specific in this situation and so 9813.00.55 is the correct classification. -
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