The tariff classification of shipping containers from Canada

N026177 May 9, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of shipping containers from Canada Dear Mr. Mulvihill: In your letter dated April 9, 2008, on behalf of Impenco Ltd. of Montreal, Canada, you requested a tariff classification ruling. The sample that you submitted is being returned as requested. The item is identified as a plastic shipping container with a central silicone window, item CIL33. It is also referred to as a membrane box. The container is a folding box consisting of a frame made of rigid polystyrene plastics covered with plastic coated paper surrounding a central window made of two layers of clear plastic sheeting. Its intended use is for the shipping of delicate items, which will be held in place between the sheets comprising the window. When the box is unfolded, each half consists of a rigid frame surrounding a flexible sheet. The product to be shipped is placed in the middle and the box is folded closed, encasing the product between the two clear sheets. The flexible membranes of the central window stretch to fit around any shape product and hold it securely in place. Because the windows are clear, the shipped products remain visible when the box is closed. The rigid frame is sized so that it protrudes farther than the depth of the product placed inside, protecting the contents when the boxes are stacked for shipment. The box halves can be of different depths, making it possible to obtain the correct depth for any individual object. The boxes are imported empty and sold to manufacturers who package and ship their products in these boxes. The applicable subheading for the CIL33 plastic shipping container will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division