H351300

H351300 April 17, 2026 OT:RR:BSTC:CCR H351300 CBC CATEGORY: Carriers Annie Lavallée Solotech U.S., Corp. 1717 Diplomacy Row Orlando, FL 32809 VIA EMAIL: annie.lavallee@solotech.com RE: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a; Solotech U.S. Corporation; Road Cases, Rack Sleeves, Briefcases, and Flight Cases Dear Ms. Lavallée: This is in response to your January 29, 2025, request for a ruling pursuant to 19 C.F.R. § 177.2, on behalf of Solotech U.S., Corp., (“Solotech”) that certain road cases, rack sleeves, brief- cases, and flight cases (“cases”) qualify for treatment as Instruments of International Traffic (“IIT”), properly classified under subheading 9803.00.50 of the Harmonized Tariff Schedule of the United States (“HTSUS”). FACTS: The following facts are from your ruling request and ucts have a lifespan of between ten to fifteen years.1 supplements thereto. All four prod- The subject “road cases (rack cases) con- structed of plywood and aluminum double angle are designed to provide storage, protection, portability, and organization to electronic equipment. The interior is specifically fitted for elec- tronic equipment.” There are 23,321 in circulation. They are currently classified in 4202.12.2020, HTSUS, and pictured below. 1 Annie Lavallée, RE: N345501 Cases as IIT (Apr. 10, 2026). The subject U “rack sleeve[s] (constructed of plywood) are designed to provide storage, protection, portability, and organization to electronic equipment.” There are 3,872 in circulation. They are currently classified in 4202.12.2020, HTSUS, and pictured below. The subject briefcases are plastic and “designed to provide storage, protection, portabil- ity, and organization to electronic equipment.” They are currently classified in 4202.12.2020, HTSUS, and pictured below. 2 The subject “flight cases are designed to provide storage, protection, portability, and or- ganization to electronic equipment. The interior is specifically fitted for electronic equipment.” They are currently classified in 4202.12.2020, HTSUS, and pictured below. Between the briefcases and flight cases, there are 9,922 in circulation. Additionally, you state that: Solotech is a world-renowned high-end technology company, providing the best technical equipment for International Artist Touring the planet. We provide Audio, Video, Lighting, and rig- ging equipment, to light up the stage of such Artists as Elton John, Harry Styles, Madonna, Aerosmith Lady Gaga, Taylor Swift, Ad- ele, Luke Bryan and many more. We are shipping our material into road cases. These road cases are used repeatedly. In an oral conversation on March 31, 2026,2 you clarified that your request is not in- tended to cover cases imported for sale in the United States, that the cases historically have been entered for temporary admission under bond as equipment for musical performances, and that you have a direct and demonstrable interest in obtaining an IIT designation to avoid the adminis- trative burden of formally entering each shipment under single-transaction bonds.3 LAW AND ANALYSIS: Instruments of International Traffic “All merchandise imported into the United States is required to be entered, unless specifi- cally excepted.” 19 C.F.R. § 141.4(a); see 19 U.S.C. § 1484(c) (“The Customs Service may per- mit the entry and release of merchandise from customs custody in accordance with such regula- tions as the Secretary may prescribe.”).4 The four exceptions to the requirement of entry are 2 See 19 C.F.R. § 177.4(a) (“[T]he parties will not be bound by any argument or position . . . unless either party sub- sequently agrees to be so bound in writing.”). 3 IIT are exempt from entry, 19 C.F.R. § 141.4(b)(3); exempt from the Jones Act when empty, 19 C.F.R. § 4.93(a)(1); and eligible for a continuous bond, 19 C.F.R. § 113.66. 4 Customs revenue functions have been delegated to the Secretary of Homeland Security by the Secretary of Treas- ury, with exceptions herein not applicable, under the authority of the Homeland Security Act of 2002, Pub. L. 107- 296, §§ 401–19, 116 Stat. 2135, 2177–82; see Treas. Dep’t Order 100-16 (May 15, 2003). 3 listed under 19 C.F.R. § 141.4(b), one of which is instruments of international traffic. See 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 re- turned 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 as instru- ments 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 ac- cessories and equipment are imported with a container to be reex- ported separately or with another container, or imported separately to be reexported with a container. (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: (1) Imported empty and not within the purview of a provi- sion which specifically exempts them from duty; or (2) 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. U.S. Note 1 et seq., Subchapter 98-III, HTSUS. Section 322(a) of the Tariff Act of 1930, added by the Customs Simplification Act of 1953, codified the “customary exemptions from the application of the customs laws” for “instru- ments of international traffic to such extent and subject to such terms and conditions as may be prescribed in regulations or instructions of the Secretary of the Treasury5 .” Pub. L. No. 243-397, § 14, 67 Stat. 507, 516; see 19 U.S.C. § 1322(a). “These ‘customary’ exemptions had an estab- lished legal existence long before the Congress first recognized them in § 1322(a).” Inter-City Truck Lines, Ltd. v. United States, 408 F.2d 686, 689 (Ct. Claims 1969) (Nichols, J. dissenting).6 As empowered by Section 322(a), the Secretary has delegated authorization to CBP “to designate as instruments of international traffic, in decisions to be published in the weekly 5 While “instruments of international traffic” include “containers” and “accessories,” they are subject to entry once “diverted into domestic use.” Sea-Land Serv. v. United States, 920 F.2d 922, 923 (Fed. Cir. 1990); 19 C.F.R. § 10.41a(d). 6 Section 127 of the Trade and Tariff Act of 1984, Implementation of the customs convention on containers, 1972, removed the qualification that the “exemption” in Section 322(a) was “traditional,” and revised duty-free treatment of “accessories” in the tariff schedules. Pub. L. No. 98-573, 98 Stat. 2948, 2959. 4 Customs Bulletin, such additional articles or classes of articles as he shall find should be so des- ignated.” 19 C.F.R. § 10.41a(a). 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 [t]hereby designated as “instruments of international traffic” within the meaning of section 322(a). In so designating, “‘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.” Id.7 (“Convention”). So defined: [T]he term “container” shall mean an article of transport equip- ment (lift-van, movable tank or other similar structure): (i) fully or partially enclosed to constitute a compartment in- tended for containing goods; (ii) of a permanent character and accordingly strong enough to be suitable for repe

Instruments of International Traffic “All merchandise imported into the United States is required to be entered, unless specifi- cally excepted.” 19 C.F.R. § 141.4(a); see 19 U.S.C. § 1484(c) (“The Customs Service may per- mit the entry and release of merchandise from customs custody in accordance with such regula- tions as the Secretary may prescribe.”).4 The four exceptions to the requirement of entry are 2 See 19 C.F.R. § 177.4(a) (“[T]he parties will not be bound by any argument or position . . . unless either party sub- sequently agrees to be so bound in writing.”). 3 IIT are exempt from entry, 19 C.F.R. § 141.4(b)(3); exempt from the Jones Act when empty, 19 C.F.R. § 4.93(a)(1); and eligible for a continuous bond, 19 C.F.R. § 113.66. 4 Customs revenue functions have been delegated to the Secretary of Homeland Security by the Secretary of Treas- ury, with exceptions herein not applicable, under the authority of the Homeland Security Act of 2002, Pub. L. 107- 296, §§ 401–19, 116 Stat. 2135, 2177–82; see Treas. Dep’t Order 100-16 (May 15, 2003). 3 

listed under 19 C.F.R. § 141.4(b), one of which is instruments of international traffic. See 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 re- turned 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 as instru- ments 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 ac- cessories and equipment are imported with a container to be reex- ported separately or with another container, or imported separately to be reexported with a container. (Emphasis added). Subchapter