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HQ 116104




February 4, 2004

BOR-4-07:RR:IT:EC 116104 TLS

CATEGORY: CARRIER

Brian J. Murphy, Esq.
Stein, Shostak, Shostak & O’Hara
515 South Figueroa Street, Suite 1200
Los Angeles, California 90071-3329

RE: Instruments of International Traffic; 19 U.S.C. §1322(a); 19 CFR 10.41a(a)(1); Blue Plastic Containers; Harmonized Tariff Schedule of the United States Annotated (HTSUSA) heading 9803.00.50.

Dear Mr. Murphy:

This is in response to your letter dated December 15, 2003, on behalf of L&L Manufacturing Co., requesting a ruling concerning whether certain blue plastic containers as you describe them qualify as instruments of international traffic (IIT) under 19 U.S.C. §1322(a) and 19 CFR 10.41a(a)(1) and therefore qualify for duty-free treatment under subheading 9803.00.50, HTSUSA. Your letter and its enclosures were forwarded to this office for direct response. Our ruling on this matter is set forth below.

FACTS:

As you state, the plastic containers will be used to export and import textile components and finished garments to and from Mexico. The containers are made of heavy grade plastic and are secured with lids. Their dimensions are 54½ inches by 45 inches by 42 inches and they weigh approximately 66 pounds each. You state that L&L has used these containers for about 10 years and plans to continue using them for at least another 10 years. Each container will be used about 20 times. The containers are manufactured in the United States. You state that about 3,500 of these containers will be used in international commerce on an annual basis.

ISSUE:

Whether the above-described plastic containers may be designated as instruments of international traffic under 19 U.S.C. §1322(a) and 19 CFR 10.41a(a)(1).

LAW AND ANALYSIS:

Pursuant to 19 U.S.C. § 1322(a), instruments of international traffic shall be excepted from the application of the Customs laws to the extent that such terms and conditions are prescribed in regulations or instructions. Pursuant to 19 CFR 10.41a(a)(1), the Commissioner of Customs and Border Protection (CBP) is authorized to designate as instruments of international traffic such additional articles not specifically noted in that section. Such instruments may be released without entry or payment of duty.

To qualify as an instrument of international traffic within the meaning of 19 U.S.C. § 1322(a) and 19 CFR 10.41a(a)(1), an article must be used as a container or holder. The article also must be substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic. See HTSUSA subheading 9803.00.50 and HQ 112303 (August 14, 1992).

We have previously ruled that reusable plastic boxes used to import automobile parts qualified as IITs. See Customs ruling HQ 112534 (January 25, 1993). The plastic containers in this case are similar to the plastic boxes in HQ 112534 in that the information submitted indicates that they are made of sufficiently durable plastic that allows them to be used repeatedly to transport merchandise in international traffic. Upon reviewing your request and supporting documentation, we find that the plastic containers as described above meet the requirements of an instrument of international traffic in that they are substantial, suitable for and capable of repeated use, and used in significant numbers in international traffic.

HOLDING:

The plastic containers, as described above, are hereby designated as instruments
of international traffic within the meaning of 19 U.S.C. § 1322(a) and pursuant to 19 CFR 10.41a(a)(1).

Sincerely,

Glen E. Vereb
Chief

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