CLA-2-86:RR:E:NC:1:128
Mr. Martin Dooley
Multimodal International, Ltd.
2100 E. Devon Avenue, Suite 102
Elk Grove Village, IL 60007
RE: The tariff classification of reusable shipping devices from Japan.
Dear Mr. Dooley:
In your letter dated September 6, 2007, on behalf of Toyota Tsusho America, you requested a tariff classification ruling.
The merchandise under consideration consists of reusable shipping devices referred to as L Modules. The units are made of steel and are designed to facilitate handling of smaller packages that will be loaded into them. The modules are then loaded into larger ISO INTERMODAL containers for transportation. After delivery of the contents to customers, the modules are then knocked down and returned to the shipper for reuse. The knock down consists of removing 8 bolts that are used to secure end panels, side panels, and top reinforcing bars to each other. (The units do not have top panels.) Removal of the bolts allows the side and end panels to be folded flat onto the skid-like bottom of the module. This reduces the cubic displacement to approximately 20% of the cube of the assembled module. You have submitted an assembly drawing for the L Module with your request.
The applicable subheading for the reusable shipping devices, refereed to as L Modules, will be 8609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.” The rate of duty will be Free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division