19 C.F.R. § 10.108
Entry of reimported articles exported under lease
Free entry shall be accorded under subheading 9801.00.20, Harmonized Tariff Schedule of the United States (HTSUS), whenever it is established to the satisfaction of the Center director that the article for which free entry is claimed was duty paid on a previous importation or was previously entered free of duty pursuant to the Caribbean Basin Economic Recovery Act or Title V of the Trade Act of 1974, is being reimported without having been advanced in value or improved in condition by any process of manufacture or other means, was exported from the United States under a lease or similar use agreement, and is being reimported by or for the account of the person who imported it into, and exported it from, the United States.
Notes of Decisions
Cited in 3
cases (2 in the last 5 years), 2020–2024 · leading case: SGS Sports Inc. v. United States, 2023 CIT 20 (Ct. Intl. Trade 2023).
SGS Sports Inc. v. United States, 2023 CIT 20 (Ct. Intl. Trade 2023). “19 C.F.R. § 10.108 . C. Lease or Similar Use Agreement Phase One of this bifurcated trial involves only the third element, whether the Warehousing Agreement constitutes a lease or similar use agreement.”
SGS Sports, Inc. v. United States, 2020 CIT 113 (Ct. Intl. Trade 2020). “19 C.F.R. § 10.108 . a. Reimported merchandise with duties paid upon previous importation The court examines each requirement of HTSUS subheading 9801.”
SGS Sports Inc. v. United States, 2024 CIT 05 (Ct. Intl. Trade 2024). “19 C.F.R. § 10.108 . The Court previously determined that the subject entries were “exported from the United States under a lease or similar use agreement.”
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