CAFC Tosses Case Seeking Duty-Free Treatment of Auto Parts Temporarily Exported Then Reimported
The Court of Appeals for the Federal Circuit in a June 7 order granted Porsche Motorsports North America'as motion to voluntarily dismiss its lawsuit seeking duty-free treatment of auto parts temporarily exported then reimported. The Court of International Trade previously…
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denied Porsche the 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." 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.