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End-use condition required for duty exemption on multi-use imports, with proof of leather-industry use and undertaking. Imposition of an end-use condition is required for duty exemption on multi-use imports for insole/midsole and related sheets; items capable of diverse uses are subject to an actual user undertaking, including maintenance and periodic submission of accounts, and may be cleared under the exemption only if the importer proves the goods were imported for use in the leather industry and furnishes the required end-use bond at customs clearance.
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Provisions expressly mentioned in the judgment/order text.
End-use condition required for duty exemption on multi-use imports, with proof of leather-industry use and undertaking.
Imposition of an end-use condition is required for duty exemption on multi-use imports for insole/midsole and related sheets; items capable of diverse uses are subject to an actual user undertaking, including maintenance and periodic submission of accounts, and may be cleared under the exemption only if the importer proves the goods were imported for use in the leather industry and furnishes the required end-use bond at customs clearance.
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