CLA-2-86:OT:RR:NC:1:128
Ms. Patty Messenger
Western Overseas Corporation
4111-K Rose Lake Drive
Charlotte, NC 28217
RE: The tariff classification of an Intermediate Bulk Container from Singapore
Dear Ms. Messenger:
In your letter dated November 29, 2007, on behalf of Goodpack USA Inc., you requested a tariff classification ruling.
The merchandise under consideration is an Intermediate Bulk Container (IBC), Item numbers MB2, MB3, MB4, MB5 and MB7. The IBC is a reusable solid galvanized steel box with 4 collapsible sidewalls, designed for packing and transporting bulk cargo. The IBC is self standing and has a built-in pallet. It features a 4-way forklift access and 2-way rotating fork access. The item is designed to stack 2 high and 2 across in both domestic trailers and ocean containers and 4-5 high in storage.
The applicable subheading for the Intermediate Bulk Container will be 8609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division