Hmm well if you didn't have to pay duties when transfering stock that would seem to be a huge loophole in the US laws. "No officer, i am not importing these goods for sale, i'm just transfering stock between divisions"

Surely duties apply to anything made outside the US, to protect the weak US industrial sector from international competition. Shouldn't matter if it's a consumer buying it or a business buying it from an international subsiduary?

(i could very well be mistaken too)