CLA-2-39:OT:RR:NC:N4:415
Frederic Lapointe
3494250 Canada, Inc. / dba STiL Casing Solution
107 Quai Saint Andre
Quebec City, QC G1K 3Y3
Canada
RE: The tariff classification, country of origin, and eligibility for preferential treatment under the
United States-Mexico-Canada Trade Agreement (USMCA) of archival preservation containers.
Dear Mr. Lapointe:
In your letter dated August 25, 2026, you requested a ruling regarding the tariff classification, country of
origin, and eligibility for preferential treatment under the USMCA.
Images were provided in lieu of samples.
There are three products under consideration, and all are described as reusable archival preservation
containers.
The first, STiL 16mm Archival Film Preservation Containers STILAP16400, STiLAP16800,
STiLAP161200, and STiLAP162000, are specifically designed for the long-term storage and preservation of
16-millimeter (mm) motion-picture films. Each container incorporates ventilation and airflow features
designed to allow air circulation around, above, and below the stored film and to assist with long-term
preservation. They will be imported empty and sold independently from the films they are designed to
preserve. Further, while the containers are reusable, they are intended to remain with the film during
long-term archival storage.
The second, STiL 35mm Archival Film Preservation Containers STiLAP351000, STiLAP351200,
STiLAP352000, STiLAP353000, and STILAP652000, are the same as the above products, except they are
specifically designed for the long-term storage and preservation of 35mm motion-picture films.
The third, STiL 1/4-Inch Magnetic Audiotape Archival Preservation Containers, are specifically designed for
the long-term storage and preservation of 1/4-inch reel-to-reel magnetic audiotapes. These containers
incorporate ventilation designed to assist with humidity stabilization and long-term preservation, as well as
reel centering and storage stabilization features. They are designed specifically for archival storage rather
than ordinary commercial packaging, and though reusable, they are intended to remain with the audiotapes
during long-term archival storage. Models STIL-APA200C, STIL-APA270C, and STIL-APA305C differ
primarily in dimensions and reel capacity but are otherwise identical.
As these reusable archival preservation containers would be considered articles of plastic, and as they are not
more specifically provided for elsewhere, the applicable subheading will be 3926.90.9989, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of
other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is
5.3 percent ad valorem.
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/.
Your submission states these three types of archival storage containers are injection molded, assembled,
finished, inspected, and packaged in Canada. The polypropylene plastic resin used in the manufacturing
process will be sourced from the United States.
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
These preservation containers are neither “wholly obtained or produced” nor “produced exclusively from
domestic materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of
origin of these articles, and paragraph (a)(3) must be applied next to determine the origin of the finished
products. As indicated above, these containers are classified under heading 3926. The tariff shift
requirement in part 102.20 for the articles of heading 3926 at issue states, “[a] change to heading 3922
through 3926 from any other subheading, including another heading within that group, except for a change to
heading 3926 from articles of apparel and clothing accessories, other articles of plastics, or articles of other
materials of headings 3901 to 3914 of heading 9619.”
As the plastic resin, which is classified outside of heading 3926, is manufactured into the archival
preservation containers in Canada, we find that it meets the required tariff shift, and therefore, in accordance
with 19 CFR § 102.11(a)(3), the country of origin for these cases would be Canada.
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act. General Note (GN) 11 of the HTSUS implements the USMCA. GN 11(b)
sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN
11(b) states, in relevant part:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff
treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule
as a “good originating in the territory of a USMCA country” only if –
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA
countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries,
exclusively from originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note
(including the provisions of subdivision (o));
As the subject plastic preservation containers are produced entirely in Canada exclusively from
United States sourced polypropylene plastic resin, they are considered originating under GN 11(b)(ii).
Accordingly, the cases described above qualify for USMCA preferential tariff treatment. The merchandise
will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws,
regulations, and agreements.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 CBP Regulations (19 CFR 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 Kristopher Burton at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division