Temporary duty suspension under Chapter 99, Harmonized Tariff Schedule of the United States Annotated

HQ 087082 May 29, 1990 CLA-2 CO:R:C:G 087082 JMH CATEGORY: Classification TARIFF NO.: John J. Galvin, Esq. Galvin, Haroian & Mlawski 425 Park Avenue - 29th Floor New York, New York 10022 RE: Temporary duty suspension under Chapter 99, Harmonized Tariff Schedule of the United States Annotated Dear Mr. Galvin: This is in response to your April 27, 1990, letter requesting an information letter concerning the temporary duty suspension provisions under Chapter 99, Harmonized Tariff Schedule of the United States Annotated ("HTSUSA"). You request confirmation of your position that a judicial or administrative decision's reclassification of an imported article will not affect that imported article's eligibility under any temporary duty suspension provisions. An "information letter" is a written statement issued by the Headquarters Office or the Regional Commissioner, New York Region, that does no more than call attention to a well-established interpretation or principle of Customs law, without applying it to a particular set of facts. Customs Regulation 177.1(d)(2), 19 C.F.R. 177.1(d)(2) (1989). Neither the Headquarters Office nor the Regional Commissioner, New York Region has addressed the issue you present. No well-established interpretation or principle of Customs law exists on this point. A response to your inquiry cannot be in the form of an information letter. This office, therefore, considers your request to be for a ruling. A "ruling" is a written statement issued by the Headquarters Office or the Regional Commissioner, New York region, that interprets and applies the provisions of the Customs and related laws to a specific set of facts. Customs Regulation 177.1(d)(1), 19 C.F.R. 177.1(d)(1). -2- This office cannot issue rulings "which are essentially hypothetical in nature or in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so." Customs Regulation 177.7, 19 C.F.R. 177.7. Since no actual circumstance is presented upon which this office could rule, your question is hypothetical in nature. It would be contrary to the sound administration of the Customs laws to issue a ruling without precise facts to address. Should you wish to resubmit a ruling request detailing the situation that causes your concern, we will issue a ruling in accordance with the ruling procedure of Customs Regulation 177, 19 C.F.R. 177. Sincerely, John Durant, Director Commercial Rulings Division