CLA-2-73:OT:RR:NC:N5:433
Stephen Ritchie
Spaces Self Storage Inc.
41 Fairway Hill Crescent
Kingston K7M 2B3
Canada
RE: The tariff classification of metal containers from China
Dear Mr. Ritchie:
In your letter dated December 10, 2025, you requested a tariff classification ruling. Technical and illustrative
literature were provided for review.
The “Metal Cube Storage Containers” are a series of unmodified ISO shipping containers. The containers
will be made available as 10-ft standard, 20-ft. standard, 40-ft. standard, and 40-ft. high cube. The containers
will range from 2.97m – 12.03m in length, 2.35m in width, and 2.39m – 2.7m in height. Information
provided states, “[A]ll units are constructed of steel, are wind and watertight, retain original ISO corner
castings and cargo doors, have no modification such as windows, electrical systems, insulation or structural
alterations.” In the condition at the time of U.S. importation, the rectangle shaped containers are of a
capacity exceeding 300 liters, are not fitted with mechanical or thermal equipment, are not dedicated for use
in the home, and will be sold empty.
You suggest classifying the ISO shipping containers in heading 8609, 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. We disagree.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs).
GRI1 provides that the classification of goods shall be determined according to the terms of the headings of
the tariff schedule and any relative Section or Chapter Notes. In understanding the language of the HTSUS,
the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs,
though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS,
and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54
Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 8609 describe goods of this heading as follows: “These containers (including lift vans)
are packing receptacles specially designed and equipped for carriage by one or more modes of transport (e.g.,
road, rail, water or air). They are equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate
handling and securing on the transporting vehicle, aircraft or vessel. They are thus suitable for the “door to
door” transport of goods without intermediate repacking and, being of robust construction, are intended to be
used repeatedly.” They further exclude “[c]ases, crates, etc., which though designed for the “doortodoor”
transport of goods are not specially constructed as described above to be secured to the transporting vehicle,
aircraft or vessel; these are classified according to their constituent material.”
The ISO shipping containers under consideration are storage containers and are not equipped with the
aforementioned fittings. As a result, classification of the ISO shipping containers in heading 8609 is
precluded.
The applicable subheading for the series of metal cube storage containers will be 7309.00.0090, HTSUS,
which provides for “Reservoirs, tanks, vats and similar containers for any material (other than compressed or
liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but
not fitted with mechanical or thermal equipment: Other.” The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division