HQ 225808: Applicability of subheading 9813.00.30, HTSUS; temporary importation under bond; testing aircraft engine equipment

us-cbp-cross-rulings-hq-225808HQ 225808: Applicability of subheading 9813.00.30, HTSUS; temporary importation under bond; testing aircraft engine equipmentGuidance

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 225808

                           May 9, 1995




CON-9-03/CON-9-09-R:C:E   225808 CC 

CATEGORY:  Entry

Anthony Ferguson
Rolls Royce Inc.
Concorde Centre, Suite 113
22660 Executive Drive 
Sterling, VA 20166

RE:  Applicability of subheading 9813.00.30, HTSUS; temporary    importation under bond; testing aircraft engine equipment

Dear Mr. Ferguson:

     This is in reply to your letter of November 3, 1994,
concerning the temporary importation under bond for the testing
of aircraft engine equipment.

FACTS:

     You state that Rolls Royce will be importing a prototype
civil aircraft turbojet engine for high altitude testing.  You
also state that the engine will meet the criteria for entry 
under subheading 9813.00.30 of the Harmonized Tariff Schedule of
the United States (HTSUS).

     You have inquired whether the imported equipment used to
conduct and support the testing meets the criteria for "test
purposes" under subheading 9813.00.30, HTSUS.  In your
submission, the following is listed as the equipment to be
imported: electrical measuring and checking apparatus;
photographic equipment; videos and sound recorders; data
processing equipment; video monitors; engine cradles; lifting
beams; trolleys; pylons; tooling fixtures; gantries;
miscellaneous tooling; and engine - spare parts and accessories
to effect repairs as necessary.

     According to your submission, the imported merchandise will
be used solely for testing the imported engine and will not be
sold or offered for sale while in the U.S.  It will be exported
to Great Britain within three years from the date of importation.
 
ISSUE:

     Whether the subject merchandise is eligible for temporary
importation under bond under subheading 9813.00.30, HTSUS?

LAW AND ANALYSIS:

     Subheading 9813.00.30, HTSUS, provides for articles intended
solely for testing, experimental, or review purposes, including
specifications, photographs and similar articles for use in
connection with experiments or for study.  Articles provided for
under subheading 9813.00.30, HTSUS, may be entered duty-free,
temporarily, under bond for their exportation within one year
from the date of importation unless an extension for one or more
additional periods, which when added to the initial period does
not exceed three years, is granted by the district director.  See
U.S. Note 1(a) of subchapter XIII, Chapter 98, HTSUS.  

     Concerning the issue of testing, we stated in HQ 223971,
dated May 22, 1992, the following:
     
          Articles may be entered under subheading
     9813.00.30, HTSUS, when there is an intention to test
     the article itself, or when the imported articles or
     merchandise are imported to be used as the raw material
     in testing another domestic or imported article. 
     However, free entry is not available for importation of
     articles which, rather than being tested themselves,
     are imported to measure the performance of other
     articles.  Generally, the Customs Service has
     interpreted the provision to preclude purely market
     tests as being eligible.
     
     Based on the information you provided, the merchandise to be
imported is testing equipment.  The imported merchandise is not
itself to be tested, nor is it used as the raw material in
testing another domestic or imported article.  Instead, the
subject merchandise will be imported to measure the performance
of another article, the turbojet engine.  Consequently, the
subject merchandise does not meet the requirements to be imported
temporarily, under bond, under subheading 9813.00.30, HTSUS.

     There is a possibility that entry would be permitted under
subheading 9813.00.50, HTSUS, which provides for the temporary
entry free, under bond, of professional equipment, tools of
trade, repair components for equipment or tools admitted under
this heading and camping equipment, imported by or for
nonresidents sojourning temporarily in the United States and for
use of such nonresidents.  

     Under Note 1(b) of Subchapter XIII, entry shall be made by
the nonresident importing the articles or by an organization
represented by the nonresident which is established under the
laws of a foreign country or has its principal place of business
in a foreign country.  Customs has consistently held that entry
under subheading 9813.00.50, HTSUS, is personal to the
nonresident and is nontransferable and terminates when the
nonresident ceases to use the imported merchandise.  See, e.g.,
HQ 223970, dated September 22, 1992.     

     There is insufficient information available for us to
determine whether the subject merchandise is eligible for
temporary importation under bond under subheading 9813.00.50,
HTSUS.  We are enclosing a copy of the pertinent Customs
regulations relating to TIB (19 CFR 10.31-40) and a pamphlet on
TIB.  

HOLDING:

     The subject merchandise is not eligible for temporary
importation under bond under subheading 9813.00.30, HTSUS. 
 

                              Sincerely,




                              William G. Rosoff
                              Chief
                              Entry Rulings Branch


Enclosures

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