CAFC Dismisses Case Seeking Duty-Free Treatment of Auto Parts Temporarily Exported, Reimported
The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America's motion to voluntarily dismiss its case seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously…
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denied Porsche this treatment, ruling that auto parts exported to Canada for use at auto races then re-imported don't qualify for duty-free treatment under a U.S. goods returned tariff provision for "tools of the trade" (see 2201030038). The trade court found that the auto parts and tools were exported to generate sales to race teams rather than for a professional purpose, as required under subheading 9801.00.8500.