OT:RR:BSTC:CCR H359217 JLE
Rachel Stallings
FNS Customs Brokers, Inc.
18620 Harmon Ave
Carson, CA 90746
RE: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1);
Fiber-reinforced Plastic Cores, Wooden Boxes, Side Protectors.
Dear Ms. Stallings:
This is in response to your February 3, 2026, ruling request on behalf of LG Energy
Solution Michigan, Inc. In your request you inquire whether various items used to import
aluminum foil, copper foil, and safety reinforced separators (SRS) qualify as “instruments of
international traffic” within the meaning of 19 U.S.C. § 1322(a). Our determination follows.
Facts
The following facts are from your ruling request and supplements thereto. The subject
items are fiber-reinforced plastic (FRP) cores of three sizes, wooden boxes of three sizes, and
side protectors of one size.
The subject items are manufactured in Korea. In Korea, aluminum foil and copper foil
are wound onto the FRP cores and loaded into the wood boxes for export. The side protectors
are used for the transport of the SRS from Korea to the United States. Upon arrival at the U.S.,
the merchandise is removed and the FRP cores, wooden boxes, and side protectors are returned
to Korea for reuse.
The subject FRP cores are made from industrial-grade fiber-reinforced plastic. The
subject FRP cores have three sizes: (1) 6 inches in diameter and 800 mm in length, (2) 7.2 inches
in diameter and 1,600 mm in length, and (3) 6 inches in diameter and 1,600 mm in length. There
are thousands of the subject FRP cores used in international traffic per year. Each FRP core is
expected to be reused three to ten times per year. The subject FRP cores have a lifespan of ten
years.
Subject FRP Cores
Subject FRP Core with Foil
The subject wooden boxes are constructed from industrial-grade wood and are heat-
treated. The subject wooden boxes have three sizes: (1) 960 mm x 690 mm x 730 mm, (2) 1,400
mm x 980 mm x 840 mm, and (3) 1,630 mm x 780 mm x 960 mm. All have an expected
lifespan of 10 years. There are thousands of the subject wooden boxes used in international
traffic per year. Each wooden box has an anticipated reuse cycle of three to ten times per year.
The subject wooden boxes have a lifespan of ten years.
Wooden Box Wooden Box with Cores & Foil
The side protectors are used to stabilize SRS rolls during transportation and prevent
movement. The subject side protectors are made from 100% acrylonitrile butadiene styrene
(ABS) resin. During shipment one pallet holds 27 SRS rolls, with two side protectors used per
roll thus 54 subject side protectors are used per one pallet. There are thousands of subject side
protectors used in international traffic per year, each side protector has an expected reuse cycle
of four times per year. The subject side protectors have a lifespan of more than ten years.
Side Protectors
Issues
1. Whether the subject FRP cores and wooden boxes qualify for consideration as
instruments of international traffic within the meaning of 19 U.S.C. § 1322(a) and 19
C.F.R. § 10.41a(a)(1).
2. Whether the subject side protectors qualify for consideration as either instrument of
international traffic within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. §
10.41a(a)(1) or accessories of instruments of international traffic within the meaning of
19 C.F.R. § 10.41a(a)(2).
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”). 19
C.F.R. § 141.4(b)(3).
Subheading 9803.00.50, HTSUS provides for the duty-free treatment of:
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 Treasury 1
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.
(Footnote and emphasis added).
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.
See U.S. Note 1, et seq., Chapter 98, HTSUS.
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 is found at 19 C.F.R. § 10.41a(a)(1) which
provides in pertinent part:
1
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).
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.
19 C.F.R. § 10.41a(a)(1) (emphasis added).
Such instruments may be released without entry or payment of duty, subject to the provisions of
this section.
To qualify for entry-free and duty-free treatment as IITs under the aforementioned
statutory and regulatory authority, the 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: (1) substantial, (2)
suitable for and capable of repeated use, and (3) used in significant numbers in international
traffic. 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). 2
Title 19 C.F.R. 10.41a(a) provides:
(2) Repair components, accessories, and equipment for any container of foreign
production which is an instrument of international traffic may be entered or
withdrawn from warehouse for consumption without the deposit of duty if the
person making the entry or withdrawal from warehouse files a declaration that the
repair component was imported to be used in the repair of a container of foreign
production which is an instrument of international traffic, or that the accessory or
equipment is for a container of foreign production which is an instrument of
international traffic. The Center director must be satisfied that the importer of the
repair component, accessory, or equipment had the declared intention at the time of
importation.
(3) As used in this section, “instruments of international traffic” includes the normal
accessories and equipment imported with any such instrument which is a
“container” as defined in Article 1 of the Customs Convention on Containers.
2
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.
According to the Customs Convention on Containers,
The term "accessories and equipment of the container" shall cover in particular the
following devices, even if they are removable : (a) equipment for controlling,
modifying or maintaining the temperature inside the container; (b) small
appliances, such as temperature or impact recorders, designed to indicate or record
variations in environmental conditions and impact; (c) internal partitions, pallets,
shelves, supports, hooks, and similar devices used for stowing goods.
Customs Convention on Containers, Annex 6, 1972.
HQ 116684 (Aug. 17, 2006) found that accessories to IIT are “substantial, suitable
for and capable of repeated use with intermodal containers which are IITs and will serve as
accessories or equipment for such containers.”
FRP Cores and Wooden Boxes
CBP has reviewed similar items. In HQ 116045, CBP examined steel winding cores and
corrugated cardboard boxes used to transport aluminum capacitor foil. See HQ 116045 (Oct. 23,
2003). Both items were reusable, intended to be used in international traffic several times a
month, and numbered over a thousand in inventory. Id. The cores were made from stainless
steel or parkerized carbon steel with a lifespan of ten years. Id. The boxes were made from
corrugated cardboard with a lifespan of over a year. Id. CBP determined that the steel winding
cores and corrugated cardboard boxes used to transport aluminum capacitor foil were IITs. Id.
In the present matter, the subject FRP cores are substantial as they are constructed from
industrial-grade fiber-reinforced plastic which allows the cores to be durable enough to last
multiple shipments over the course of years. The subject FRP cores are capable of repeated use
as a single core may be used three to ten times per year over the course of ten years. The subject
FRP cores are used in significant numbers in international traffic as they number in the
thousands. The subject wooden boxes are substantial as they are constructed from industrial-
grade wood which allows the boxes to be durable enough to last multiple shipments over the
course of years. The subject wooden boxes are capable of repeated use as a single box may be
used three to ten times per year over the course of ten years. The subject wooden boxes are used
in significant numbers in international traffic as they number in the thousands. The subject FRP
cores and subject boxes cannot hold and transport the merchandise without the other and thus we
consider them a set. Provided with the information above, the subject set, composed of the FRP
cores and wooden boxes, qualifies as an instrument of international traffic under 19 C.F.R.
10.41a(a)(1) and is eligible for duty-free admittance.
SRS Side Protectors
Title 19 C.F.R. 10.41a(a)(3) states “‘instruments of international traffic’ includes the
normal accessories and equipment imported with any such instrument which is a ‘container’ as
defined in Article 1 of the Customs Convention on Containers.” The subject SRS side protectors
are used with pallets to provide stability during transportation. Pallets are per se containers as
provided in 19 C.F.R. § 10.41a(a)(1). Thus, the pallet acts as the container while the subject
SRS side protectors are a support for stowing goods on the pallet. The subject SRS side
protectors are substantial as they are made from 100% ABS resin and can withstand multiple
international voyages a year over the course of ten years; they are reusable; and used in
significant numbers. Therefore, the subject SRS side protectors qualify as an accessory of an
instrument of international traffic (the pallets) under 19 C.F.R. 10.41a(a)(2) and are eligible for
duty-free admittance if imported with the pallets.
Holdings
The subject FRF cores and wooden boxes are IITs within the meaning of 19
U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1).
The subject SRS side protectors are accessories of IITs within the meaning of 19
C.F.R. § 10.41a(a)(2).
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 articles 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), 177.9(b).
Sincerely yours,
W. Richmond Beevers, Chief
Cargo Security, Carriers, and Restricted
Merchandise Branch
Office of Trade, Regulations and Rulings
U.S. Customs and Border Protection