CLA-2-86:RR:NC:N1:113 R02124

Ms. Stacey L. Page
Glinso Foods
3554Round Barn Blvd., Ste. 310
Santa Rosa, CA 95403

RE: The tariff classification of intermediate bulk containers from Thailand, China or Malaysia

Dear Ms. Page:

In your letter dated June 7, 2005, you requested a tariff classification ruling.

The merchandise is a reusable, intermediate bulk container. The container is made of galvanized steel and measures 45 inches in length, 58 inches in width and 42.5 inches in height. For transportation purpose, the container is made with forklift truck channels, is stackable and is designed to maximize space utilization in a 20-foot container. It will be imported into New Zealand or Australia, filled with food ingredients, and exported to the United States.

The applicable subheading for the container will be 8609.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for containers ... specially designed and equipped for carriage by one or more modes of transport. The general rate of duty will be free.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division