CLA-2-86:OT:RR:NC:N2:206
Marilyn-Joy Cerny
Sandler, Travis & Rosenberg, P.A.
24 Smith Street, Building 2, Suite 102 Pawling, NY 12564
RE: The tariff classification of intermediate bulk containers from China
Dear Ms. Cerny:
In your letter dated May 25, 2023, you requested a tariff classification ruling on behalf of your client, FUJIFILM Electronic Materials U.S.A., Inc. (FEUS). Pictures and other descriptive literature was submitted with your request.
The items under consideration are Intermediate Bulk Containers (IBCs), which consist of cylindrical steel vessels with a 970-liter capacity. IBCs are used to transport high purity chemicals. Each vessel is permanently affixed to a steel support frame that enables them to be transported through multiple shipping modes, principally ocean vessel and truck (air transport is prohibited for the chemical contents). The pallet-like frame bottom is specifically designed with channels to accommodate handling by forklifts and other mechanical handling equipment. The subject IBCs are certified United Nations (UN) standardized IBCs and bear a metal plate that references its “UN IBC 31A” designation, as well as the serial number unique to each imported IBC. At the U.S. port of entry, the ocean containers will be placed on a trailer chassis for shipment by truck to an FEUS manufacturing facility located in the United States. Upon arrival at this facility, they are unloaded from the ocean containers to the desired location within the facility. When filled, the IBCs will be loaded, by forklift, into a trailer for shipment within the US or back into a container for export. These durable IBCs are intended to be used in a continual import/export returnable loop.
The applicable subheading for the Intermediate Bulk Containers 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division