Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); N351056; Saginaw Bakeries; Steel Baskets, Plastic Trays, and Plastic Wheeled Dollies; Accessories

H350301 April 17, 2026 OT:RR:BSTC:CCR H350301 ACA CATEGORY: Carriers Steven L. Sanders Sanders Brokerage Services LLC 1050 B Street Bldg B STE 1 Blaine, WA 98231 RE: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. §§ 10.41a(a)(1), 10.41a(a)(2); N351056; Saginaw Bakeries; Steel Baskets, Plastic Trays, and Plastic Wheeled Dollies; Accessories Dear Mr. Sanders: This is in response to your July 7, 2025, ruling request on behalf of Saginaw Bakeries. In your request you inquire whether certain plastic trays, steel baskets, and plastic wheeled dollies qualify as “instruments of international traffic” (“IIT”) within the meaning of 19 U.S.C. § 1322(a). Our determination is set forth below. Facts The following facts are taken from your ruling request and supplemental documents submitted on behalf of your client, Saginaw Bakeries. The subject containers are: (1) steel baskets, (2) plastic trays, and (3) plastic wheeled dollies (collectively “subject materials”). Saginaw Bakeries uses these subject materials in their daily shuttle services to move pastries from their manufacturing facility in Surrey, British Columbia, Canada, to numerous 7-Eleven Stores in the Pacific Northwest, including within the United States. Saginaw Bakeries produces a variety of fresh bakery products, including donuts, cookies, and muffins. Daily, these bakery products are placed in the steel baskets. Four of the steel baskets are then placed in a plastic tray, which is then wrapped and labeled, before being stacked onto the plastic wheeled dollies. The dollies are used to transport the bakery products on and off the shuttles. Each individual component of the subject materials travels this route on average twice a week. According to Saginaw Bakeries, approximately 4,000 steel baskets, 1,000 plastic trays, and 60 plastic wheeled dollies are used in a single day. Daily, the subject materials and bakery products are loaded onto a trailer in Surrey, British Columbia, in Canada and delivered to 7-Eleven’s central distribution center (“CDC”) in Auburn, Washington, in the United States. The CDC makes the deliveries to the individual 7- Eleven stores by leaving the subject materials at the stores and picking up the prior day’s shuttle service materials. Then the CDC returns the used subject materials to the center, where Saginaw Bakeries loads them onto the truck to return to their facilities in Surrey, British Columbia, Canada. The subject materials are then cleaned, sanitized, and put back into the production cycle. The subject materials are manufactured in the United States and purchased from Wirefab, Inc., and Buckhorns, Inc. Saginaw Bakeries imports the subject materials into Canada, where duty is paid. The steel baskets are 2.063 inches H, with the top of the basket 10.125 L x 12.5 W and the bottom of the basket 7.84 L x 9.45 W. The plastic tray’s external dimensions are 28.3 inches L x 22 inches W x 4.8 inches H, with a capacity volume of 30 cubic feet. Finally, the plastic dollies are 28 inches L x 23 inches W x 5.4 inches H, with a tare weight of 11 pounds. The plastic trays and dollies are made of HDPE and can handle loads up to 500 pounds. Each component of the subject materials has a lifespan of 8-10 years and are involved in approximately 104 shipments per year. Issues 1. Whether the subject steel baskets, plastic trays, and plastic wheeled dollies qualify for consideration as IITs within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1). 2. Whether the subject plastic trays and plastic wheeled dollies qualify for consideration as IIT accessories within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(2). Law and Analysis Pursuant to 19 U.S.C. § 1401(c), the word “merchandise” is defined as “goods, wares, and chattels of every description, and includes merchandise the importation of which is prohibited, and monetary instruments as defined in section 5312 of Title 31.” Per 19 C.F.R. § 141.4(a), “all merchandise imported into the United States is required to be entered, unless specifically excepted.” The four exceptions to the requirement of entry are listed under 19 C.F.R. § 141.4(b), one of which is instruments of international traffic. 19 C.F.R. § 141.4(b)(3). Subheading 9803.00.50, HTSUS provides for the duty-free treatment of: Substantial containers and holders, if products of the United States (including shooks and staves of United States production when returned as boxes or barrels containing merchandise), or if of foreign production and previously imported and duty (if any) thereon paid, or if of a class specified by the Secretary of the Treasury1 1 Customs revenue functions have been delegated to the Secretary of Homeland Security by the Secretary of Treasury, with exceptions herein not applicable, under the authority of the Homeland Security Act of 2002, Pub. L. 107-296. See Treas. Dep't Order 100-16 (May 15, 2003). as instruments of international traffic, repair components for containers of foreign production which are instruments of international traffic, and accessories and equipment for such containers, whether the accessories and equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container. (Footnote and emphasis added). Subchapter 98 of the HTSUS only applies to: (a) Substantial containers or holders which are subject to tariff treatment as imported articles and are: (i) Imported empty and not within the purview of a provision which specifically exempts them from duty; or (ii) Imported containing or holding articles, and which are not of a kind normally sold therewith or are entered separately therefrom; and (b) Certain repair components, accessories and equipment. See U.S. Note 1, et seq., Chapter 98, HTSUS. Pursuant to 19 U.S.C. § 1322(a), IITs shall be excepted from the application of the customs laws to such extent and subject to such terms and conditions as prescribed in regulations or instructions. The relevant CBP regulations implementing that statute are found at 19 C.F.R. § 10.41a(a)(1) which provides in pertinent part: Lift vans, cargo vans, shipping tanks, skids, pallets, caul boards, and cores for textile fabrics, arriving (whether loaded or empty) in use or to be used in the shipment of merchandise in international traffic are hereby designated as “instruments of international traffic” [. . .] The Commissioner of Customs [now CBP] is authorized to designate as instruments of international traffic […] such additional articles or classes of articles as he shall find should be so designated. 19 C.F.R. § 10.41a(a)(1) (emphasis added). Such instruments may be released without entry or the payment of duty. To qualify for entry-free and duty-free treatment as IITs under the aforementioned statutory and regulatory authority, the article must be a substantial container or holder. As stated above, CBP is authorized to designate as an IIT such additional articles not specifically noted in 19 C.F.R. § 10.41a(a)(1). To qualify as an IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1), an article used as a container or holder must be: (1) substantial, (2) suitable for and capable of repeated use, and (3) used in significant numbers in international traffic. See HQ H291037 (Jan. 9, 2018); HQ H016491 (Oct. 1, 2007); HQ 114150 (Dec. 12, 1997); HQ 107545 (May 7, 1985); Treas. Dec. 71-159, Cust. B. & Dec. 296 (June 18, 1971); 99 Treas. Dec. 533, No. 56247 (Aug. 26, 1964).2 For certain subject items we also consider whether they may be classified as accessories to IITs under 19 C.F.R. §10.41a(a)(2). Pursuant to 19 C.F.R. § 10.41a(a)(2), (2) Repair components, accessories, and equipment for any container of foreign production which is an instrument of international traffic may be entered or withdrawn from warehouse for consumption without the deposit of duty if the person making the entry or withdrawal from warehouse files a declaration that the repair component was imported to be used in the repair of a container of foreign production which is an instrument of international traffic, or that the accessory or equipment is for a container of foreign production which is an instrument of international traffic. The Center director must be satisfied that the importer of the repair component, accessory, or equipment had the declared intention at the time of importation. Additionally, accessories to IIT must be “substantial, suitable for and capable of repeated use with … IITs and will serve as accessories or equipment for such containers.” HQ 116684 (Aug. 17, 2006). Steel Baskets In HQ H119060, CBP designated plastic bread trays 29.5” x 22.5” x 6.375” in size used to secure baked goods during transportation as instruments of international traffic, finding that they were substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. See HQ H119060 (Nov 9, 2010). Further, containers and holders made of steel have been qualified as substantial. See HQ H340856 (Nov. 27, 2024). Here, the subject steel baskets are substantial as they are made of steel and have a life expectancy of 8 to 10 years. They are suitable for repeated use and will be used in significant numbers in international traffic, as one basket will be used in over 104 shipments per year and over 4,000 steel baskets will be used in a single day. Based on the foregoing, the subject steel baskets qualify for entry-free and duty-free treatment as IITs pursuant to 19 C.F.R. § 10.41a(a)(1). 2 The requirement that an article be “substantial” is not only a threshold requirement under 9803.00.50, but also a requirement for an article to be an instrument of international traffic pursuant to CBP decisions. The origin for the criterion found in CBP decisions that an article be “substantial” is found in Schedule 8, Item 808.00 of the Tariff Schedule of the United States (1963)(TSUS), the predecessor provision to 9803.00.50, HTSUS. Likewise, the criterion that an article be “suitable for and capable of repeated use” is found in Schedule 8, Item 808.00, TSUS, Headnote 6(b)(ii)(stating that the article must be capable of “reuse”). Although the requirement that an article be capable of reuse is no longer under subheading 9803.00.50, HTSUS (the successor provision to Item 808.00, TSUS), to receive duty-free treatment thereunder nevertheless, “reuse” is still required, pursuant to CBP decisions, for an article to be considered an instrument of international traffic. Plastic Trays CBP has previously found that assemblies that “do not hold or contain merchandise independent of the shipping containers in which they are transported” do not qualify as substantial holders or containers. See HQ H319586 (Aug. 26, 2021). Here, the plastic trays do not hold or contain the pastries independently, instead they provide support in transporting the baked goods in their containers, the steel baskets. Therefore, they do not contain merchandise independently and are not IITs pursuant to 19 C.F.R. § 10.41a(a)(1). CBP has designated items made with HDPE as substantial. See H323497 (Mar. 15, 2022); HQ H319515 (Aug. 23, 2021). Plastic trays of similar dimensions were further found as substantial, suitable for and capable of repeated use, and used in significant numbers. See HQ H119060 (Nov 9, 2010). Here, the plastic trays are substantial as they are made with HDPE and have a life expectancy of 8 to 10 years. The plastic trays are suitable for repeated use as one tray will be used in over 104 shipments per year and will be used in significant numbers in international traffic, as 1,000 plastic trays will be used in a single day. Based on the information provided, the subject plastic trays are accessories insofar as they support the subject steel baskets, are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. Therefore, the subject plastic trays are designated as accessories of IITs and qualify for entry-free and duty-free treatment as accessories of IITs pursuant to 19 C.F.R. § 10.41a(a)(2). Plastic Wheeled Dollies Again, CBP has previously found that assemblies that “do not hold or contain merchandise independent of the shipping containers in which they are transported” do not qualify as substantial holders or containers. See HQ H319586 (Aug. 26, 2021). As discussed above, the subject plastic wheeled dollies provide assistance in transporting the plastic trays and steel baskets on and off the shuttles. Therefore, they do not operate independently of the plastic trays in which they are transported and are not IITs pursuant to 19 C.F.R. § 10.41a(a)(1). In HQ H162376, CBP ruled that reusable wheeled dollies are designated as accessories to IITs. See HQ H162376 (July 20, 2011). They were not containers or holders but instead enabled them to load and unload truck parts from a shipping container. Id. The dollies were found to be substantial, suitable for repeated use, and used in significant numbers. Id. In HQ H323388, CBP ruled that transport assemblies with wheels are accessories of IITs. See HQ H323388 (May 9, 2022). Designed to attach to intermodal containers that were designated as IITs, the transport assemblies did not operate independently of the containers in which they assisted in transporting. Id. The assemblies were found to be substantial, suitable for and capable of repeated use, and used in significant numbers. Id. The plastic wheeled dollies are substantial as they are made with HDPE and have a life expectancy of 8 to 10 years. They are suitable for repeated use as one dolly will be used in over 104 shipments per year. Further, the dollies will be used in significant numbers in international traffic, as 60 will be used in a single day. Based on the information provided, the subject plastic wheeled dollies are accessories insofar as they support the subject plastic trays and steel baskets, are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. Therefore, the subject plastic wheeled dollies are designated as accessories of IITs and qualify for entry-free and duty-free treatment as accessories IITs pursuant to 19 C.F.R. § 10.41a(a)(2). Holdings 1. The subject Steel Baskets qualify as IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1). 2. The subject Plastic Trays and Plastic Wheeled Dollies qualify as accessories of IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(2). Sincerely yours, W. Richmond Beevers, Chief Cargo Security, Carriers, and Restricted Merchandise Branch