Selling to the USA

We have a UK customer who was buying a piece of equipment and shipping it to the USA. Originally they asked us to invoice their UK company so no problem. Now the USA office has asked that we invoice the USA direct. I've tried searching but can't see whether this would be a VAT Exempt sale or Zero Rated sale. TIA

Hi Denise Fassler,
If you are exporting goods to the USA and invoicing the USA company then this should be at the zero rate of VAT.
Please see the guidamce below:
3. Conditions and time limits for zero rating
Thank you.