CLA-2-86:OT:RR:NC:N2:206
Monte Schmidt
Moses Lake Industries, Inc.
8248 Randolph Rd NE Moses Lake, WA 98837
RE: The tariff classification of an intermediate bulk container from China
Dear Mr. Schmidt:
In your letter dated March 8, 2023, you requested a tariff classification ruling.
The item under consideration is an Intermediate Bulk Container (IBC), Item Number 4012748, which is made of a blow-molded high-density polyethylene (HDPE) tank, with a galvanized steel cage surrounding the tank, and a galvanized steel integrated pallet. The container has a capacity of 275 gallons or 1,141 liters. You state that the presence of the steel structure surrounding the plastic tank provides some reinforcement to the plastic, but exists primarily to allow for handling, stacking and securing the IBC during transit and storage.
You suggested classification in either heading 3923 or heading 8609, Harmonized Tariff Schedule of the United States, (HTSUS). Classification of merchandise under the HTSUS is made in accordance with the General Rules of Interpretation (GRI's) 1 through 6. The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In this case, there are two competing headings, 3923 and 8609, HTSUS. The intermediate bulk container (IBC) consists of a plastic tank that incorporates an integrated galvanized steel cage and pallet. This product is not a mere plastic tank for the conveyance or packing of goods. Rather, it is a more complex shipping container that is designed with additional support and fittings to allow for carriage by one or more modes of transportation. Therefore, it is the opinion of this office that heading 3923, HTSUS would not apply.
The applicable subheading for the IBC (Item Number 4012748) will be 8609.00.0000, 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