H359026

H359026 June 10, 2026 OT:RR:CTF:VS H359026 ACH CATEGORY: Classification Marianne Rowden Brownstein Hyatt Farber Schreck, LLP 600 Massachusetts Ave. NW, Ste. 400 Washington, DC 20001 RE: Subheading 9817.60.00, HTSUS; Broadcasting Equipment, Timing Equipment, and Boats related to the 2028 Olympic and Paralympic Games Dear Ms. Rowden: This is in response to your ruling request, dated March 18, 2026, on behalf of your client, the Los Angeles Organizing Committee for the 2028 Olympic and Paralympic Games (“LA 28”), 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 2028 Olympic and Paralympic Games to be held in the United States. A meeting was held with the representatives of LA 28 on April 29, 2026. FACTS: The Olympic and Paralympic Games involve more than 15,600 athletes from 200 countries, 75,000 volunteers, 150,000 contractors, and 5,000 Technical Officials who will participate in 560 medal events during the Games. The Olympic Games will run from July 16, 2028 to July 30, 2028, and the Paralympic Games will run from August 15, 2028 to August 27, 2028. The Olympic and Paralympic Games will take place in a number of venues in and around the greater Los Angeles-Long Beach, CA area. As a result, LA 28 expects the articles described in this ruling request to enter through multiple ports, including but not limited to Los Angeles International Airport and Los Angeles/Long Beach Seaport. LA 28 expects to import articles used by athletes, officials, and volunteers participating in the games; information technology (“IT”) and equipment used to broadcast the games; and 2 construction equipment, fittings, and kits used to build temporary structures to host and broadcast the Games. LA 28 also intends to include donation and legacy provisions which may include certain venue infrastructure or distribution to non-profit organizations and community programs. At this time, LA 28 intends to import the following goods: • Olympic Broadcasting Services (“OBS”) Equipment—OBS is the International Olympic Committee (“IOC”)-designated host broadcaster for the Games and is responsible for producing the international broadcast signals. Consistent with that role, OBS and/or its contractors will temporarily import into the United States specialized broadcast studio and production equipment (including prefabricated walling panels, metal structures, flooring, fixtures, cabling and tools for studio fit-out, cameras, lenses, audio equipment, transmission and networking equipment, control-room and production systems, and related parts, accessories, test gear, and packing/transport materials) for exclusive use in producing and transmitting coverage of the Games. The OBS equipment is shipped directly from one Olympic venue to be stored, tested, and set up at the next selected venue (i.e., from the 2026 Milan/Cortina Games to the 2028 Los Angeles Games). LA 28 states that these articles are not intended for sale or distribution to the public. • OMEGA Timing and Results Equipment—OMEGA, as the IOC-appointed Official Timekeeper, and/or its authorized service providers will import timing, measuring, scoring, and results systems required for the Olympic and Paralympic Games, including, as applicable, photo-finish and start systems, transponders, touchpads, sensors, cabling, displays, timing consoles, data processing equipment used for results, spares, tools, calibration equipment, and related support items. LA 28 states that these articles will be used exclusively in connection with the Games and are not intended for sale or distribution to the public. • Boats—LA 28 and/or accredited stakeholders (including International Federations and competition operators, as applicable) will import certain boats and sailing boards for kite and windsurfing disciples for exclusive use in connection with Olympic and Paralympic competition and Games operations (e.g., training and competition boats and sailing boards for kite and windsurfing disciplines, field-of-play operations, safety and rescue support, on-water officiating support, technical operations support, and similar Games-only purposes). The boats and sailing boards are imported two years in advance of the Games to become acclimated to the weather in the Los Angeles and Oklahoma City areas and are used for training purposes in a new environment. LA 28 states that such boats and sailing boards are not intended for sale or distribution to the public and will be exported, disposed of other than by sale, or otherwise handled consistently with the requirements of Subchapter XVII, Chapter 98. LA 28 states that these goods will be used for the 2028 Olympic and Paralympic Games by participants, officials or accredited members of delegations thereto, including, but not limited to the IOC, IOC-controlled entities, National Olympic Committees, National Paralympic 3 Committees, the International Paralympic Committee (“IPC”), International Federations, Rights-Holding Broadcasters, the Official Timekeeper, IOC Marketing Partners, and media. ISSUE: Whether the OBS equipment, OMEGA timing and results equipment, and boats and sailing boards related to the preparation, operation, and competition of the 2028 Olympic and Paralympic Games are eligible for duty-free treatment under subheading 9817.60.00, HTSUS. LAW AND ANALYSIS: 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, 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 virtually identical language with regard to the provision. See H.R. Rep. No. 789, 106th Cong, 2nd Sess. (2000) (“Miscellaneous Trade and Technical Corrections Act of 2000”). 4 In explaining the reason for the creation of subheading 9817.60.00, HTSUS, both the House and Senate Reports stated: The Committee recognizes the importance of international athletic events and the tremendous efforts of the athletes and participants. Although athletes and other officials connected with certain sporting events are currently a

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, 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 virtually