BASEBALL/Taiwanese buyer won't pay customs duty on Ohtani's 50/50 ball: MOF

Taipei, Oct. 29 (CNA) The Taiwanese company that won the auction for the 50th home run ball hit by Los Angeles Dodgers phenom Shohei Ohtani will be exempt from paying customs duty on it, the Ministry of Finance (MOF) said Tuesday.
The ball, which made Ohtani the first player in MLB history to hit 50 home runs and steal 50 bases in one season, was purchased earlier this month by the Taiwanese private investment firm UC Capital for US$4.392 million.
In a statement to Taiwanese media on the topic, an official from the MOF's Customs Administration noted that baseballs imported to Taiwan are typically subject to customs duties of 3.3 percent to 10 percent, with a rate of 3.3 percent assessed for balls from the U.S.
However, because of its historical significance, Ohtani's 50th home run ball will qualify for an exemption for valuable collectibles classified under section 9705.10 of the Harmonized System (HS), the official said.
The Harmonized System is a code used by most countries as a basis for their customs tariffs and the collection of trade statistics.
Section 9705.10 refers to "collections and collectors' pieces of archaeological, ethnographic or historical interest."
In terms of international precedents, French customs authorities used HS 9705.10 to classify the importation of a pair of shoes that American basketball player LeBron James wore during the 2005-2006 NBA season, the agency said.
Despite the customs duty exemption, the buyers of the Ohtani ball will likely still have to pay the 5 percent sales tax on the purchase, equivalent to around NT$7 million (US$218,062), according to the Finance Ministry.
Officials are still looking into the possibility that the ball is covered under Article 49 of the Customs Act -- which applies to items ranging from diplomatic gifts to relief supplies -- in which case it would also be exempt from the sales tax, the ministry said.
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