Circus Elephant Steel Enclosure Panels from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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