Instruments of International Traffic; 19 U.S.C. § 1332(a); §§ 10.41a(a)(1), 10a(a)(2); Solotech U.S. Corporation; metal racks; dollies; tile carts.

H347509
May 20, 2026
OT:RR:BSTC:CCR H347509 KAM
CATEGORY: Carriers Ms. Annie Lavalee 1717 Diplomacy Row Orlando, FL 32809 RE: Instruments of International Traffic; 19 U.S.C. § 1332(a); §§ 10.41a(a)(1), 10a(a)(2); Solotech U.S. Corporation; metal racks; dollies; tile carts. Dear Ms. Lavallee: This is in response to your February 6, 2025, ruling request on behalf of Solotech U.S. Corporation (“Solotech”). You ask us to consider whether three categories of items; metal racks, dollies, and tile carts, qualify as “instruments of international traffic” (“IIT”) or accessories thereto within the meaning of 19 U.S.C. § 1332(a). Our decision follows. FACTS: Solotech is a high-end audiovisual and entertainment company that uses Light Emitting Diode (“LED”) tiles to provide state-of-the-art production lighting.1 Your ruling request solicits a determination for three categories of items: metal racks, dollies, and tile carts. First, you request a determination for several brands and models of metal racks. You submit 46 variations of metal racks, all made of a combination of steel, aluminum, and plastic.2 Each varies in dimensions, and you provide a spreadsheet with the list of variations.3 The country of origin for each metal rack is Canada.4 Each metal rack is used to securely transport 1 https://solotech.com/en-us/; eRuling_Response_Data at 2,3. 2 Metal racks, INFOS. 3 Metal racks, INFOS. 4 Metal racks, INFOS.
2 large lighting equipment for live production and audiovisual technology needs.5 Your request states that the metal racks are expected to make approximately 600 voyages a year, in support of local, national, and global tours for which Solotech provides production lighting.6 They have a life expectancy of approximately 20 years.7 There are currently 787 metal racks used in international traffic.8 Below are images of a representative sample of metal racks, in a loaded and unloaded state: 5 Response to RFI 6-11-25. 6 Id. 7 eRuling_Response_Data at 3. 8 RFI Response 7-17-25. Metal Rack - Unloaded
3 Additionally, you request a determination regarding various brands and models of dollies. You submit 31 variations of dollies, all made of a combination of steel, wood, and aluminum.9 The dollies vary in their country of origin from France, to the United States, to Canada, to Germany.10 They also vary in their dimensions, and you have provided a spreadsheet documenting the variations.11 The dollies are used to transport large and heavy speaker equipment.12 Your request states that the dollies are expected to make approximately 200 voyages a year, in support of local, national, and global tours for which Solotech provides production audiovisual equipment for.13 They have a life expectancy of approximately 20 years.14 There are currently 1,438 dollies used in international traffic.15 Below are images of a representative sample of the dollies: 9 Dollies, INFOS. 10 Id. 11 Id. 12 Id. 13 Id. 14 eRuling_Response_Data at 3. 15 RFI Response 7-17-25. Metal Rack - Loaded
4 Finally, you request a determination regarding several brands and models of tile carts. You submit 12 variations of tile carts, all made from a combination of steel, aluminum, and High-density Polyethylene (“HDPE”) plastic.16 The carts vary in their country of origin from the United States, to Belgium.17 They also vary in their dimensions, and you have provided a spreadsheet documenting the variations.18 The tile carts are used to transport LED tiles.19 Your request states that the tile carts are expected to make approximately 200 voyages a year, in support of local, national, and global tours for which Solotech provides production lighting.20 They have a life expectancy of approximately 7-10 years.21 There are currently 1,250 tile carts used in international traffic. Below are images of a representative sample of tile carts, in a loaded and unloaded state: 16 Carts, INFOS. 17 Id. 18 Id. 19 Id. 20 Id. 21 eRuling_Response_Data at 3. Dolly Dolly Tile Cart - Unloaded
5 ISSUE: 1. Whether the subject metal racks qualify for consideration as IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1). 2. Whether the subject dollies qualify for consideration as IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1). 3. Whether the subject tile carts qualify for consideration as IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1). LAW AND ANALYSIS: 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 (“IIT”).22 Subheading 9803.00.0, HTSUS provides for the duty-free treatment of: 22 19 C.F.R. § 141.4(b)(3). Tile Cart - Loaded
6 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 Treasury23 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.24 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.25 Pursuant to 19 U.S.C. § 1322(a), IITs shall be excepted from the application of the Customs laws to the extent that such terms and conditions are 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.26 Such instruments may be released without entry or the payment of duty, subject to the provisions of this section. To qualify for entry-free and duty-free treatment as IITs or accessories to IITs under the aforementioned statutory and regulatory authority, an 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: 23 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). 24 See Subheading 9803.00.0, HTSUS, (Footnote and emphasis added). 25 See U.S. Note 1, et seq., Chapter 98, HTSUS. 26 19 C.F.R. § 10.41a(a)(1) (emphasis added).
7 (1) substantial, (2) suitable for and capable of repeated use, and (3) used in significant numbers in international traffic.27 American Goods Returned Your request states that several of the dollies and tile carts originate in the United States. Accordingly, we first address the consideration of these items as American goods returned. Section 904(b) of the Trade Facilitation and Trade Enforcement Act of 2015 (Pub. L. 114-125, February 24, 2016) amended subheading 9801.00.10, HTSUS, to include any products which are returned within 3 years after having been exported. Previously, subheading 9801.00.10, HTSUS, only applied to products of the United States. Subheading 9801.00.10, HTSUS, now provides for the duty-free treatment of: Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Section 10.1, U.S. Customs and Border Protection (“CBP”) Regulations (19 C.F.R. § 10.1) sets forth the documentary requirements for entry under subheading 9801.00.10, HTSUS. We note that CBP has not yet amended the regulations to implement the change to subheading 9801.00.10, HTSUS. Nonetheless, 19 C.F.R. § 10.1(a)(1) requires the foreign shipper to declare the following information with regard to articles in a shipment valued over $2,500: the port of exportation, the date of exportation, the quantity, the description of the merchandise, the value of the merchandise, the date of the declaration, and whether the articles were returned without having been advanced in value or improved in condition by any process of manufacture or other means. In addition, the documentation is to be filed “in connection with the entry.” 19 C.F.R. § 10.1(a)(2), requires the owner, importer, consignee, or agent having knowledge of the facts regarding the claim for free entry to declare that the foreign shipper’s statement is true, and, that the articles were not manufactured or produced in the United States under subheading 9813.00.05, HTSUS, and that the articles were exported from the United States without benefit of drawback. The information required also pertains to the name of the manufacturer, the location of the manufacturer, and the date of the declaration. 27 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). 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.
8 Further, 19 C.F.R. § 10.1(a)(d) provides that if the Center director is reasonably satisfied, because of the nature of the articles or production of other evidence, that the articles are imported in circumstances meeting the requirements of subheading 9801.00.10, HTSUS, the Center director may waive the requirements for producing the documents specified in 19 C.F.R. § 10.1(a). Therefore, if the requirements for entry as outlined above are met, the United States-originating goods may qualify as American goods returned under 19 C.F.R. § 10.1. If the United-States origin containers had foreign duty paid on them, and subsequently exited American commerce, they may qualify as IITs per the analysis below. If not, then they become American goods returned, provided the above-mentioned qualifications are met. Notably, if the subject merchandise qualifies as American goods returned, they must be returned within three years or duty must be paid. Metal Racks: Turning to the subject metal racks, based upon review of the submission and information provided, the subject metal racks are containers that are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. They are substantial in that they are made of steel, aluminum, and plastic, with an average lifespan of 20 years. They are used in significant numbers in international commerce, with currently 787 metal racks used in international traffic. The metal racks are suitable for and capable of reuse for the transportation of other lighting equipment in around 600 expected trips per year. Based on the foregoing, the subject metal racks are eligible for designation as IITs. Therefore, they qualify for entry-free and duty-free treatment as IITs pursuant to 19 C.F.R. § 10.41a(a)(1). Dollies: CBP has previously determined 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). However, accompanying components may qualify for duty-free treatment as accessories to IITs. In HQ H162376, CBP ruled that reusable wheeled dollies were not containers or holders, but designated as accessories to IITs, used to load and unload truck parts from shipping containers. See HQ H162376 (July 20, 2011). Similarly, in HQ H323388, CBP ruled that transport assemblies with wheels were accessories of IITs, given that they did not operate independently of the containers. See HQ H323388 (May 9, 2022). Regarding the subject dollies, your request indicates that the subject dollies do not hold cargo but instead transport the cargo. Therefore, since it does not “hold or contain merchandise independent of the shipping containers in which they are transported,” the subject dollies do not qualify as substantial holders or containers. See HQ H319586 (Aug. 26, 2021). However, similar to the dollies in HQ H319586 (Aug. 26, 2021), the subject dollies are an accompanying component used to transport cargo. Thus, we consider whether the subject dollies are substantial, used in significant numbers, and suitable and capable for reuse as an accessory to an IIT.
9 Based upon review of the submission and information provided, the subject dollies are holders that are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. They are substantial in that they are made of a combination of steel, wood, and aluminum, and the component parts have an average lifespan of 20 years. They are used in significant numbers in international commerce, with currently 1,438 dollies used in international traffic. The dollies are suitable for and capable of reuse for the transportation of other LED technology around the world in around 200 expected trips per year. Based on the foregoing, the subject dollies are designated as accessories to IITs; therefore, they qualify for entry-free and duty-free treatment as IITs pursuant to 19 C.F.R. § 10.41a(a)(1). Tile Carts: Lastly, based upon review of the submission and information provided, the subject tile carts are containers that are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. They are substantial in that they are made of steel, aluminum, and HDPE plastic, and the component parts have an average lifespan of 7-10 years. They are used in significant numbers in international commerce, with currently 1,250 tile carts used in international traffic. The tile carts are suitable for and capable of reuse for the transportation of other LED tiles around the world in around 200 expected trips per year. Based on the foregoing, the subject tile carts intended to hold LED tile frames are designated as IITs; therefore, they qualify for entry-free and duty-free treatment as IITs pursuant to 19 C.F.R. § 10.41a(a)(1). HOLDING: 1. The subject metal racks qualify for treatment as instruments of international traffic within the meaning of 19 U.S.C. § 1322(a) and § 10.41a(a)(1). 2. The subject dollies qualify for treatment as instruments of international traffic within the meaning of 19 U.S.C. § 1322(a) and § 10.41a(a)(1). 3. The subject tile carts qualify for treatment as instruments of international traffic within the meaning of 19 U.S.C. § 1322(a) and § 10.41a(a)(1). Please note that 19 C.F.R. § 177.9(b)(1) provides that “[e]ach ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. The application of a ruling letter by a {CBP} field office to the transaction to which it is purported to relate is subject to the verification of the facts incorporated in the ruling letter, a comparison of the transaction described therein to the actual transaction, and the satisfaction of any conditions on which the ruling was based.” If the facts of any relevant transaction described herein vary from the facts stipulated to herein, or CBP ascertains discrepancies based upon a review of any other pertinent information, this decision shall not be binding on CBP as provided for in 19 C.F.R. § 177.2(b)(1), (2) and (4), and § 177.9(b)(1) and (4).
10 Should you have any further questions on this matter, you may contact Kelsey Myers, of my staff at (202) 325-1025, or [email protected]. Thank you for your interest in U.S. Customs and Border Protection.
Sincerely,
W. Richmond Beevers, Chief Cargo Security, Carriers, and Restricted Merchandise Office of Trade, Regulations & Rulings U.S. Customs and Border Protection