Duty on Goods Being Brought in Temporarily That Were Not Paid for

Hi :)

Quick note: I live in CT, and the only distributor is in FL.

I will be driving into Canada, and picking up a pair of speakers, that I will bring back to the USA. The country of manufacture is Germany, and the distributor in Canada will be giving me these speakers on a temporary basis (a few days), at which point, I will drive the speakers back and return them. They are to serve as a demo pair, to determine whether or not I wish to buy a pair. If I do, it will not be this pair; this pair will be returned regardless. The distributor will be placing a hold on my CC, but not charging it.

I am wondering if I am supposed to pay duty on these speakers. My initial thought is no, as I am not paying for them, but I want to be sure before I go through the process.

I have spoken to CBP, and they do not know. I am trying to find the statute, but can not. What I can find, is that one is supposed to pay duty on items imported into the USA. So, as far as I can tell, the real question here, is whether or not bringing in goods on a temporary basis and not paying for them qualifies as 'importing'.

Anyone know? Thanks in advance.

Duty on Goods Being Brought in Temporarily That Were Not Paid for