The tariff classification of an intermediate bulk container from Germany

N303663 March 29, 2019 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3923.10.9000 Angelo Guarino Kuehne+Nagel One Harbor Street, Suite 303 South Boston, MA 02210 RE: The tariff classification of an intermediate bulk container from Germany Dear Mr. Guarino: In your letter dated March 19, 2019 you requested a tariff classification ruling on behalf of your client, Rikutec America, Inc. The product under consideration is identified as an intermediate bulk container Item Poly-IBC UC-1000 liter. The Poly-IBC UC-1000 liter is a reusable poly container for use in various industries and designed for packing and transporting bulk cargo. It is self-standing and has a built in pallet. It is designed to stack two high and two across in both domestic trailers and ocean containers. The container with built in pallet is constructed predominantly of high density polyethylene (HDPE) and consists of a solid inner bottle and rigid outer box. The outer box is constructed of a 3-layer HDPE wall design with a center layer consisting of HDPE combined with structural foam. The inner bottle is constructed of a two layer HDPE wall design. The lid is composed of HDPE and can have vented or closed bung caps composed of polypropylene. The applicable subheading for the intermediate bulk container, Poly-IBC UC 1000 liter will be 3923.10.9000, 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: Other. The general 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 the World Wide Web at https://hts.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, contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division