The tariff classification of collapsible containers from Poland.

N277855 August 22, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.20.0071 Ms. Heather Benjamin, LCB, CCS Compliance Manager – Customs Brokerage Chicago Global Forwarding Office C.H. Robinson 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191-1055 RE: The tariff classification of collapsible containers from Poland. Dear Ms. Benjamin, In your letter dated June 29, 2016, you requested a tariff classification ruling on behalf of your client Lightweight Containers BV. The items under consideration have been identified as collapsible steel containers designed to be used for the transport of unassembled kegs between Europe and the United States. You stated that the loaded containers under review will be placed in a shipping container and transported by ocean. Within the shipping container, the collapsible steel containers are packed in a manner similar to wooden shipping pallets, two wide on the floor of the shipping container and stacked two high. The collapsible steel containers are not attached to the interior walls of the shipping container; the units have wire tabs on top which interlock, affixing to the stacked unit, and are thus stable in the shipping container. You have submitted detailed information about the containers including pictures, their material composition, dimensions and weight. You suggested that the collapsible steel containers be classified in heading 8609, 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.” We disagree, it is the opinion of our office that the steel containers under consideration cannot fall under the purview of heading 8609, HTSUS. Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. Customs and Border Protection believes that the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to heading 8609 describe these containers as “…packing receptacles specially designed and equipped for carriage by one or more modes of transport (e.g., road, rail, water or air). They are equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the transporting vehicle, aircraft or vessel.” Further, it excludes “Cases, crates, etc., which though designed for the ‘doortodoor’ transport of goods are not specially constructed as described above to be secured to the transporting vehicle, aircraft or vessel; these are classified according to their constituent material.” You stated in your request that the collapsible steel containers are not attached to the interior walls of the shipping container. From the pictures that you have provided with your request, it is evident that the collapsible steel containers are not secured to the transporting vessel, as required by the ENs. Thus, the classification in heading 8609 is precluded. Therefore, the collapsible steel containers are classifiable under heading 7326, HTSUS, which provides for other articles of iron or steel, because they are not more specifically provided for elsewhere in the tariff. The applicable subheading for the collapsible steel containers will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/current. 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, please contact National Import Specialist Ann Taub at ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division