H345037

H345037 April 9, 2025 OT:RR:CTF:VS H345037 ACH CATEGORY: Classification Mr. Jeremy Pisiano FWC2026 US, Inc. 396 Alhambra Circle Coral Gables, FL 33134 RE: Subheading 9817.60.00, HTSUS; Equipment and Goods related to FIFA Club World Cup 2025™ and FIFA World Cup 26™ Dear Mr. Pisano: This is in response to your ruling request, dated February, 6, 2025, on behalf of FWC2026 US, Inc., its parent company the Fédération Internationale de Football Association and its subsidiaries and affiliates, and all entities and individuals acting on their behalf (together, “FIFA”), as it relates to the organization of and participation in the events described below, concerning the eligibility for duty-free treatment under subheading 9817.60.00, Harmonized Tariff Schedule of the United States (“HTSUS”), of certain equipment and goods related to the preparation, operation, and competition of the FIFA Club World Cup 2025™ to be held in the United States in 2025 and the FIFA World Cup 26™ (together, “World Cups”) to be held in the United States, Canada, and Mexico. FACTS: FIFA is an association organized under Swiss law that was founded “to govern football and develop the game around the world.” As the global governing body for football or soccer, as it is more commonly known in the United States (henceforth to be referred to as “soccer”), FIFA oversees all facets of the game from promoting the development of soccer at every level— grassroot initiatives to elite international competitions—to setting the rules of the game and ensuring their consistent application. FIFA also works to advance the sport through innovation, education, and collaboration with its over 200 member associations representing virtually every country in the world. FIFA’s vision is to make the game of soccer truly global. FIFA organizes tournaments such as the FIFA World Cup™, FIFA Women’s World Cup™ and the FIFA Club World Cup™. FIFA is scheduled to host/co-host two of its iconic competitions in the United States during the next two years. These events are expected to draw over 1.5 billion global viewers and millions of visitors and attendees to the United States and will require substantial operational activity. These tournaments will take place over an extended period and will have a substantial footprint across the United States as follows: FIFA Club World Cup 2025™ The inaugural FIFA Club World Cup 2025™, the premier global club competition in men’s soccer, is scheduled to be played in the United States from June 15 to July 13, 2025, across 12 venues in 11 different cities. The FIFA Club World Cup 2025™ competition will bring the top 32 clubs together from around the world, representing the six continental confederations. These 32 clubs will compete and after 63 matches, one club will emerge as the Club World Cup champion. Preparations for the FIFA Club World Cup 2025™ are well on their way and will require the substantial importation and exportation of goods to ensure that not only FIFA is well placed to put on this international sporting event, but that teams and players also have the necessary equipment and tools to perform their best. FIFA World Cup 26™ The FIFA World Cup 26™ is the most prestigious competition in men’s soccer and is one of the most watched sporting events in the world. During the most recent World Cup hosted by Qatar in 2022, over 1.5 billion people watched, and FIFA expects an even larger audience for the FIFA World Cup 26™ that, for the first time, will be held across three countries, the United States, Canada, and Mexico. In addition, the FIFA World Cup 26™ will host an expanded number of national teams, up from 32 to 48. This will entail more matches than ever before, with 78 of those 104 matches taking place in the United States and culminating with the final in New Jersey and New York. From June 11, 2026, through July 19, 2026, the FIFA World Cup 26™ will be played in 16 venues across North America, including 11 venues in the United States: Arlington, Texas; Atlanta, Georgia; East Rutherford, New Jersey; Foxborough, Massachusetts; Houston, Texas; Inglewood, California; Kansas City, Missouri; Miami Gardens, Florida; Philadelphia, Pennsylvania; Santa Clara, California; and Seattle, Washington. As part of hosting these matches, FIFA will need to support the movement of goods across match sites for the preparation, operations, and deployment of the tournament. In your ruling request, you indicate that the following “tournament equipment and goods” will be imported into the United States for the World Cups: 2 • Personal items for FIFA Client Groups; • Food and beverages for personal use by FIFA Client Groups; • Alcoholic beverages for personal use by FIFA Client Groups; • Tobacco products for personal use by FIFA Client Groups; • Sports equipment for tournament use; • Referee equipment for tournament use; • Team training equipment for use by teams for training for tournament; • Infrastructure equipment/temporary infrastructure equipment & equivalent for tournament and event use; • Special events goods/stage equipment/venue equipment & equivalent for tournament and event use; • Pitch/field management equipment to support and maintain practice and match fields; • Uniforms for team and all FIFA tournament and event use; • Furniture & office equipment & equivalent for staging tournament and events; • Catering equipment for staging tournament and events; • Anti-doping samples collection & equipment to ensure compliance with international regulations for the tournament; • Medical equipment to be used by FIFA Client Groups for tournament use; • Broadcast, audio & media equipment to be used by accredited media and the like to be used for tournament and events; • Technology equipment to be used by FIFA Client Groups for staging and production of tournament and events; • Vehicle & transport equipment for use in tournament and events; • Promotional materials for promotion and use in tournament and events; • Commercial affiliate and partner/sponsor goods for staging and production for tournament and events; • Hospitality items for displaying the culture of their country, team, sport or bid for future events for use in tournament and events; and, • Participant member of association goods - personal items of teams for tournament and event use for execution of the games. In a meeting between U.S. Customs and Border Protection (“CBP”) and FIFA on February 28, 2025, FIFA stated that these items are not intended for sale or distribution to the public. FIFA explained that the food, beverage, alcohol, and tobacco will be used by FIFA and its client groups to provide comfort and luxury for the visiting teams and client groups. FIFA included a description of the intended principal use of the tournament equipment and goods as part of the description and provided that the importation of the equipment and goods for use in tournament and/or events, collectively the “events,” fell within the scope of “an international athletic event” and was covered under subheading 9817.60.00, HTSUS. The following are referred to as “events” by FIFA: • The FIFA congress, opening, closing, award and other ceremonies, the preliminary draw, the final draw and any other draws, any mascot launch and other launch activities; • Any seminars, meetings, conferences, workshops, and press conferences; 3 • Any official public viewing or other fan-related events; • Any cultural activities, in particular concerts, exhibitions, displays, shows or other expression of cultures; • Any events, activities, projects and/or programs for social and human development as well as environmental protection, other corporate social responsibility, humanitarian, or similar charity projects; • Any football matches and training sessions; and, • Any other activity that FIFA considers relevant for the staging, organization, preparation, marketing, promotion or winding-up of the Competitions. FIFA is seeking to confirm the applicability of subheading 98

Subheading 9817.60.00, HTSUS, provides duty-free treatment for: Any of the following articles not intended for sale or distribution to the public: personal effects of aliens who are participants in, officials of, or accredited members of delegations to, an international athletic event held in the United States, such as the Olympics and Paralympics, the Goodwill Games, the Special Olympics World Games, the World Cup Soccer Games, or any similar international athletic event as the Secretary of the Treasury may determine, and of persons who are immediate family members of or servants to any of the foregoing persons; equipment and materials imported in connection with any such foregoing event by or on behalf of the foregoing persons or the organizing committee of such an event, articles to be used in exhibitions depicting the culture of a country participating in such an event; and, if consistent with the foregoing, such other articles as the Secretary of the Treasury may allow. Subheading 9817.60.00, HTSUS, was added to the HTSUS with the enactment of the Miscellaneous Trade and Technical Corrections Act of 2000, Public Law 106-476 (November 9, 2000). The Senate Report stated with regard to this new provision: This provision would amend subchapter XVII of chapter 98 of the HTS by inserting a new heading 9817.60.00 for duty free treatment of the personal effects of participants in, officials of, and accredited members of delegations to, 4 

international athletic events, including the paralympics, held in the United States provided that these items are not intended for sale or distribution in the United States. H.R. 2715 would also exempt the articles covered under this provision from taxes and fees and would give the Secretary of the Treasury discretion to determine which athletic events, articles, and persons are covered under this provision. See S. Rep. No. 503, 106th Cong., 2nd Sess. (2000) (“Tariff Suspension and Trade Act of 2000”). The House Report contains virtu