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Classification

April 2022 — Question 47

For this Temporary Importation Under Bond (TIB), which CLASSIFICATION would be appropriate for the following scenario? Toys Extravaganza, Inc., located in Germany, owns a mold used to cast certain plastic toy figurines. Happy Toys Co., located in the United States, produces these same certain plastic toy figurines, within which they manufacture and sell exclusively for exportation. Happy Toys Co. wants to temporarily import the mold for use in their production of the plastic toy figurines while their mold is being repaired. Happy Toys Co. does not intend to import the mold for sale or sale on approval and will only use it to produce these toy figurines. After using this mold, Happy Toys Co. will return the mold to Germany 4 months from its date of importation.

CBP's cited authority

§ HTSUS 9813.00.55 19 CFR 10.31

Answer and citations as published in CBP's official answer key for the April 2022 examination.

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