9 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of an intermediate bulk container from Germany
Issued March 29, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N303663 (March 29, 2019)
Tariff classification
HTS codes: 3923.10.9000
Headings: 3923
Product description
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.
CBP rationale
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.
Full text
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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of stone paper corrugated boxes from China Wang Bule Guangzhou SIRUIER Green Packaging Technology Co., Ltd. Room 1601-05, Building B3, CIMC Greater Bay Area(GBA) International Talent Innovation Park, No.42 Dongzhong Road, Huangpu District, Guangzhou City Guangdong Province, China
Instruments of International Traffic; 19 U.S.C. § 1332(a); 19 C.F.R. § 10.41a(a)(1), Nippon Express USA Inc.; Collapsible and Non-collapsible Boxes and Caps.
The country of origin and applicability of the United States- Korea Free Trade Agreement (UKFTA) of a plastic shipping box
The tariff classification of polypropylene container from China
The tariff classification of a polycarbonate box from China
The tariff classification of plastic crates from Japan
The tariff classification of plastic trays from Japan
The tariff classification of plastic cosmetic containers from Taiwan
The tariff classification of high density polyethylene (HDPE) drawers from China
The tariff classification of SureStore™ Produce Bins and SureStore™ BerryBins from New Zealand
Follow N303663
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.