U.S. Military Aviation Equipment Abandoned in Vietnam to be Returned to the U.S.; HTSUS 9801.00.10.

HQ 559258 October 17, 1995 MAR-2-05 R:C:S 559258 KR CATEGORY: CLASSIFICATION TARIFF NO: 9801.00.10 Mr. Ronald Williams 325 North Santa Fe Avenue Salina, KS 67401 RE: U.S. Military Aviation Equipment Abandoned in Vietnam to be Returned to the U.S.; HTSUS 9801.00.10. Dear Mr. Williams: This is in response to your letter dated June 11, 1995, requesting a ruling regarding whether U.S. military aviation equipment which was abandoned in Vietnam and purchased for return to the U.S. are eligible for duty free treatment under 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS). FACTS: You state in your letter that the upon leaving Vietnam in 1975 after the Vietnam War, the U.S. abandoned various aviation equipment. You wish to buy this equipment and return it to the U.S. You state that this aviation equipment is totally of U.S. manufacture. You also state that this aviation equipment either has not been used at all, and is in the same condition as when it was exported from the U.S., or was used briefly in a U.S. aircraft and removed with no changes being made to the equipment. The materials you intend to import include: 1. J-85 A/C engines, 2. R-3350 A/C engines, 3. O-470 A/C engines, 4. T-56 A/C engines, 5. R-2000 A/C engines, 6. T-55 A/C engines, 7. T-53 A/C engines, 8. A/C head assemblies, 9. A/C rotor heads, 10. A/C power transmissions, 11. A/C aux power units, 12. A/C swash plates, 13. Small miscellaneous parts for engines, cockpit flight and engine performance instruments, aircraft propellers, power transmission devices, fasteners, and sheet metal parts for A/C fuselage repair. ISSUE: Whether the aviation equipment to be returned to the U.S. from Vietnam is entitled to duty free treatment under subheading 9801.00.10, HTSUS. LAW AND ANALYSIS: Subheading 9801.00.10, HTSUS, provides for the duty-free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Articles satisfying the above conditions of the statute will be afforded duty free treatment, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1), are met. In this case, the aviation equipment is of U.S. origin which was sent abroad for the war effort. The equipment was abandoned after the U.S. left Vietnam in 1975. Most of the aviation equipment has not been used and remains in the same condition as when it was manufactured in the U.S. The aviation equipment which was used was assembled into a U.S. aircraft, used only briefly, and removed again, returning to the same condition as prior to being used in the aircraft, thereby not advancing the value or improving the condition of the equipment. Therefore, the equipment qualifies for treatment under subheading 9801.00.10, HTSUS. HOLDING: The information provided indicates that the aviation equipment is of U.S. origin and was either unused in Vietnam or used for a brief time and removed without being advanced in value or improved in condition while abroad. Therefore, upon their return to the U.S. the materials will qualify for duty-free treatment under subheading 9801.00.10, HTSUS, upon compliance with the documentation requirements of 19 CFR 10.1. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John Durant, Director Tariff Classification Appeals Division