BOR-4-07:OT:RR:BSTC:CCI H025196 ALS
Ms. Susan Friend
Yamato Transport
80 Seaview Drive
Secaucus, New Jersey 07094
RE: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 CFR 10.41a(a)(1); 9803.00.50; Roller Pallet Boxes
Dear Ms. Friend:
This is in response to your correspondence, dated March 18, 2008, requesting a ruling as to whether roller pallet boxes qualify as instruments of international traffic under 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1).
FACTS:
Yamato Transport imports personal effects in roller pallet boxes. The boxes are loaded onto containers in Japan for transport to the United States. The boxes are made of steel and have dimensions of 78 inches by 43 inches by 43 inches. You have submitted pictures of these boxes. The boxes weight 240 pounds each and are valued at $150 each. The country of origin for the boxes is Japan. You state that Yamato plans to use approximately 500-600 roller pallet boxes per year, with a life expectancy for each box of at least 10 years.
ISSUE:
Whether the roller pallet boxes described above may be designated as instruments of international traffic pursuant to 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1).
LAW AND ANALYSIS:
Pursuant to 19 U.S.C. § 1322(a), instruments of international traffic (also referred to herein as "IITs") shall be excepted from the application of the Customs laws to the extent that such terms and conditions are prescribed in regulations or instructions. Pursuant to 19 CFR 10.41a(a)(1), the Commissioner of Customs and Border Protection (CBP) is authorized to designate as IITs such additional articles not specifically noted in that section. Such IITs may be released without entry or payment of duty.
To qualify as an IIT within the meaning of 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1), an article must be used as a container or holder. The article also must be substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. See Harmonized Tariff Schedule of the United States Annotated subheading 9803.00.50 and CBP Ruling HQ 112303 (August 14, 1992).
We have previously ruled on the IIT status of articles of similar materials and construction. In CBP Ruling HQ 116575 (January 26, 2006), we held that pallets consisting of a steel platform base set upon coil springs that are placed inside a container are IITs. In CBP Ruling HQ 116534 (December 5, 2005), we held that stainless steel totes and cylinders of similar size as the subject steel pallet roller boxes are IITs. In HQ 116575, we noted the following:
In HQ 116047, dated December 1, 2003, CBP held that collapsible steel racks that hold automobile transmissions within ocean containers are IITs. In HQ 115503, dated May 30, 2000, we held that hard plastic boxes used to ship integrated circuit wafers qualified as IITs. In HQ 115506, dated October 29, 1998, it was determined that containers made of plastic known as totes that were used to ship various small automobile replacement parts from Japan to the United States met the requirements necessary for designation as IITs. In HQ 112534, dated January 25, 1993, it was held that reusable plastic boxes designed to transport automotive strut components qualified as IITs.
Furthermore, we have held that articles, which consist of pallets and tops, plastic outer rings, plastic and cardboard pads, and form trays used to transport ceramic logs qualify as IITs when these parts were assembled together. See, HQ 115108, dated August 24, 2000. In HQ 116240, dated July 23, 2004, CBP held that both circuit die steel film trays and plastic cases holding those trays qualify as IITs. Finally, most recently CBP held that stainless steel totes (IBCs), carbon steel IMO 1 skid tanks, and carbon steel cylinders used to ship chemicals all qualified as IITs. See, HQ 116534, dated December 5, 2005.
We find that our analysis in those cases applies to the subject steel pallet roller boxes as well. Thus, upon review of your request, we find that the steel pallet roller boxes are substantial, suitable for and capable of repeated use, and are used in significant numbers in international traffic. Therefore, we find that the subject steel pallet roller boxes qualify as IITs pursuant to 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1).
HOLDING:
The subject steel pallet roller boxes are hereby designated as IITs pursuant to 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1).
Sincerely,
Glen E. Vereb
Chief
Cargo Security, Carriers, and Immigration Branch