BOR-4-07-CO-R-IT-C 113279 GOB
Jonathan M. Fee, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
1201 West Peachtree Street, N. E.
Suite 4860
Atlanta, Georgia 30309
RE: Instruments of international traffic; 19 U.S.C. 1322; 19 CFR
10.41a; Cylindrical cores, hubs, and end boards
Dear Mr. Fee:
This is in response to your letter dated November 18, 1994
on behalf of Maxell Corporation of America ("MCA").
FACTS:
You request that certain cylindrical cores, hubs, and end
boards be designated as instruments of international traffic
within the meaning of 19 CFR 10.41a.
Your letter states:
The articles are cylindrical cores, hubs, and end boards.
The cores are approximately four feet in length and five inches
in diameter. The hubs are plastic caps that fit snugly in
either end of the cores. The end boards are square pieces
of plywood, approximately five-eighths inches thick and two and
one half feet on each side. Each end board has a hole in the
center with a diameter equal to the diameter of a hub. The
articles are used to ship sheets of magnetic video tape that
are approximately four feet in width and 10,000 meters in
length. The tape is rolled on the core for shipment from the
country of manufacture, Japan, to the United States.
Each roll of tape uses one core, two hubs and two end
boards. The end boards are placed at either end of the core.
The hubs are inserted through the holes in the end boards and
fitted in the ends of the core to secure the end boards to the
core. The result is an "I" shaped structure. The tape is rolled
on
- 2 -
the core and the end boards protect the rolled edges of the
tape on each side.
...
The articles are extremely durable and suitable for reuse.
In fact, MCA has observed that they are so durable that they
are capable of virtually infinite, continuous use.
...
MCA estimates that it will import approximately 1,200 rolls
of tape during each month of calendar 1994, each of which
will be shipped on a core with two end boards and two hubs.
ISSUE:
Whether the subject items may be designated as instruments
of international traffic within the meaning of 19 U.S.C. 1322(a)
and 19 CFR 10.41a.
LAW AND ANALYSIS:
19 U.S.C. 1322(a) states in part:
Vehicles and other instruments of international traffic, of
any class specified by the Secretary of the Treasury, shall
be excepted from the application of the customs laws to such
extent and subject to such terms and conditions as may be
prescribed in regulations or instructions of the Secretary of the
Treasury.
The Customs Regulations issued under the authority of 19
U.S.C. 1322 are contained in 19 CFR 10.41a. 19 CFR 10.41a(a)(1)
designates lift vans, cargo vans, shipping tanks, skids, pallets,
caul boards, and cores for textile fabrics as instruments for
international traffic.
19 CFR 10.41a(a)(1) also authorizes the Commissioner of
Customs to designate as instruments of international traffic such
additional articles or classes of articles as he shall find
should be so designated. Instruments so designated may be
released without entry or the payment of duty, subject to the
provisions of 19 CFR 10.41a. Instruments so designated are also
stated to be duty-free in subheading 9803.00.50, Harmonized
Tariff Schedule of the United States.
To qualify as an instrument of international traffic within
the meaning of 19 U.S.C. 1322(a) and 19 CFR 10.41a, an article
must be used as a container or holder; the article must be
substantial, suitable for and capable of repeated use, and used
in significant numbers in international traffic. See
Headquarters decisions 108084, 108658, 109665, and 109702.
- 3 -
After a review of the information submitted, we determine
that the cylindrical cores, hubs, and end boards, when used
together as described supra, meet the requirements to be
designated as instruments of international traffic.
HOLDING:
The cylindrical cores, hubs, and end boards, when used
together as described supra, are designated as instruments of
international traffic within the meaning of 19 U.S.C. 1322(a) and
19 CFR 10.41a.
Sincerely,
Arthur P. Schifflin
Chief
Carrier Rulings Branch