CIT Says Auto Parts Temporarily Exported for Race Fail to Qualify for Duty-Free Treatment
Porsche Motorsport North America can't claim duty-free treatment of its auto parts and tools under Harmonized Tariff Schedule subheading 9801.00.85, the Court of International Trade said in a Dec. 30 opinion. The subheading is meant for goods temporarily exported for…
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use in a trade and then returned to the U.S. Judge Stephen Vaden said that Porsche failed to clear the first criteria for use of the subheading since it sold some of its auto parts in Canada, despite re-importing the unsold goods.