H345045 H3 Ruling Active

Requirements for Exportation of Used Self-Propelled Vehicles; Racing; 19 C.F.R. § 192.

Issued May 12, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2025, 9817.60.000

Headings: 2025, 9817

Product description

These facts have been supplied in your ruling request. On the weekend of June 13, 2025, the National Association for Stock Car Auto Racing, LLC (“NASCAR”) has scheduled a race in Mexico City, Mexico. Around 180 race teams will transport their cars and related equipment using their own trucks from the United States to Mexico. You state the cars are U.S. owned but not titled due to their status as off-road vehicles. After the race, the trucks, cars, and equipment will return to the U.S. to participate in a U.S. race the following weekend. You state that you intend to provide AES filings. Additionally, a broker in Mexico will prepare the entries for Mexico and the Pre-Arrival Processing System for the return. You will prepare Customs entry. The request asserts that you have previous Customs rulings that state the vehicles, in some circumstances, are cleared under 9817.60.000 or they may move under ATA carnets.

CBP rationale

Title 19 C.F.R. § 192 pertains “to procedures for the lawful exportation of used selfpropelled vehicles, vessels and aircraft, and the penalties and liabilities incurred for failure to comply with any of the procedures.” 19 C.F.R. § 192.0. Export is defined as “the transportation of merchandise out of the U.S. for the purpose of being entered into the commerce of a foreign country.” 19 C.F.R. § 192.1. According to your request, the purpose for transporting the vehicles out of the U.S. is to use them in a race in a foreign country and then return them to the United States. There is no indication that the purpose of transporting the vehicles out of the U.S. is to enter them into the commerce of Mexico. Therefore, it is our position, under the above-mentioned circumstances, 19 C.F.R. § 192 is not applicable to the transportation of these vehicles out of the U.S.

Full text

H345045
May 12, 2025
OT:RR:BSTC:CCR H345045 JLE
CATEGORY: Carriers Martin W. Bloch Dell Will Customs Brokers (USA), Inc. 25810 Northline Commerce Dr. Taylor, MI 48180 RE: Requirements for Exportation of Used Self-Propelled Vehicles; Racing; 19 C.F.R. § 192. Dear Mr. Bloch: This is in response to your February 10, 2025, ruling request. In your request you inquire whether proposed cross-border transportation of sports vehicles for a racing event would require compliance with 19 C.F.R. § 192. Facts These facts have been supplied in your ruling request. On the weekend of June 13, 2025, the National Association for Stock Car Auto Racing, LLC (“NASCAR”) has scheduled a race in Mexico City, Mexico. Around 180 race teams will transport their cars and related equipment using their own trucks from the United States to Mexico. You state the cars are U.S. owned but not titled due to their status as off-road vehicles. After the race, the trucks, cars, and equipment will return to the U.S. to participate in a U.S. race the following weekend. You state that you intend to provide AES filings. Additionally, a broker in Mexico will prepare the entries for Mexico and the Pre-Arrival Processing System for the return. You will prepare Customs entry. The request asserts that you have previous Customs rulings that state the

vehicles, in some circumstances, are cleared under 9817.60.000 or they may move under ATA carnets. Issue Whether the transportation of U.S.-owned race cars from the U.S. to Mexico for the purpose of participating in a race event with the intent to return would require compliance with 19 C.F.R. § 192. Law and Analysis Title 19 C.F.R. § 192 pertains “to procedures for the lawful exportation of used selfpropelled vehicles, vessels and aircraft, and the penalties and liabilities incurred for failure to comply with any of the procedures.” 19 C.F.R. § 192.0. Export is defined as “the transportation of merchandise out of the U.S. for the purpose of being entered into the commerce of a foreign country.” 19 C.F.R. § 192.1. According to your request, the purpose for transporting the vehicles out of the U.S. is to use them in a race in a foreign country and then return them to the United States. There is no indication that the purpose of transporting the vehicles out of the U.S. is to enter them into the commerce of Mexico. Therefore, it is our position, under the above-mentioned circumstances, 19 C.F.R. § 192 is not applicable to the transportation of these vehicles out of the U.S. Holding In the present matter, the vehicles are not being transported out of the U.S. for the purpose of entering them into the commerce of Mexico, therefore the provisions of 19 C.F.R. § 192 are not applicable. Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. The application of a ruling letter by a Customs Service field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” If the facts at hand vary from the facts stipulated herein, this decision shall not be binding on CBP as provided for in 19 C.F.R. § 177.2(b)(1), (2) and (4), and § 177.9(b)(1) and (4). Sincerely yours, W. Richmond Beevers. Chief Cargo Security, Carriers, and Restricted

Merchandise Branch Office of Trade, Regulations and Rulings U.S. Customs and Border Protection

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