Circus Elephant Steel Enclosure Panels from Canada
Modular steel panels forming temporary elephant enclosures for circus menagerie exhibitions, exported for international performances and returned to US owner. Qualifies under 9801.00.50 as circus equipment used temporarily abroad solely for exhibition purposes.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Submit Customs Form 7501 with prior export declaration and circus performance itinerary
• Document condition of panels upon return to prove no permanent foreign modifications
• Include insurance certificates covering temporary international exhibition transport