H359217

H359217 June 9, 2026 OT:RR:BSTC:CCR H359217 JLE CATEGORY: Carriers Rachel Stallings FNS Customs Brokers, Inc. 18620 Harmon Ave Carson, CA 90746 RE: Instruments of International Traffic; 19 U.S.C. § 1322(a); 19 C.F.R. § 10.41a(a)(1); Fiber-reinforced Plastic Cores, Wooden Boxes, Side Protectors. Dear Ms. Stallings: This is in response to your February 3, 2026, ruling request on behalf of LG Energy Solution Michigan, Inc. In your request you inquire whether various items used to import aluminum foil, copper foil, and safety reinforced separators (SRS) qualify as “instruments of international traffic” within the meaning of 19 U.S.C. § 1322(a). Our determination follows. Facts The following facts are from your ruling request and supplements thereto. The subject items are fiber-reinforced plastic (FRP) cores of three sizes, wooden boxes of three sizes, and side protectors of one size. The subject items are manufactured in Korea. In Korea, aluminum foil and copper foil are wound onto the FRP cores and loaded into the wood boxes for export. The side protectors are used for the transport of the SRS from Korea to the United States. Upon arrival at the U.S., the merchandise is removed and the FRP cores, wooden boxes, and side protectors are returned to Korea for reuse. The subject FRP cores are made from industrial-grade fiber-reinforced plastic. The subject FRP cores have three sizes: (1) 6 inches in diameter and 800 mm in length, (2) 7.2 inches in diameter and 1,600 mm in length, and (3) 6 inches in diameter and 1,600 mm in length. There are thousands of the subject FRP cores used in international traffic per year. Each FRP core is expected to be reused three to ten times per year. The subject FRP cores have a lifespan of ten years. Subject FRP Cores Subject FRP Core with Foil The subject wooden boxes are constructed from industrial-grade wood and are heat-treated. The subject wooden boxes have three sizes: (1) 960 mm x 690 mm x 730 mm, (2) 1,400 mm x 980 mm x 840 mm, and (3) 1,630 mm x 780 mm x 960 mm. All have an expected lifespan of 10 years. There are thousands of the subject wooden boxes used in international traffic per year. Each wooden box has an anticipated reuse cycle of three to ten times per year. The subject wooden boxes have a lifespan of ten years. The side protectors are used to stabilize SRS rolls during transportation and prevent movement. The subject side protectors are made from 100% acrylonitrile butadiene styrene (ABS) resin. During shipment one pallet holds 27 SRS rolls, with two side protectors used per roll thus 54 subject side protectors are used per one pallet. There are thousands of subject side protectors used in international traffic per year, each side protector has an expected reuse cycle of four times per year. The subject side protectors have a lifespan of more than ten years. Issues 1. Whether the subject FRP cores and wooden boxes qualify for consideration as instruments of international traffic within the meaning of 19 U.S.C. § 1322(a) and 19 Wooden Box Wooden Box with Cores & Foil Side Protectors C.F.R. § 10.41a(a)(1). 2. Whether the subject side protectors qualify for consideration as either instrument of international traffic within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1) or accessories of instruments of international traffic within the meaning of 19 C.F.R. § 10.41a(a)(2). Law and Analysis Per 19 C.F.R. § 141.4(a), “all merchandise imported into the United States is required to be entered, unless specifically excepted.” The four exceptions to the requirement of entry are listed under 19 C.F.R. § 141.4(b), one of which is instruments of international traffic (“IIT”). 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 returned 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 Treasury1 as instruments 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 accessories and equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container. (Footnote and 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: (i) Imported empty and not within the purview of a provision which specifically exempts them from duty; or (ii) 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. See U.S. Note 1, et seq., Chapter 98, HTSUS. Pursuant to 19 U.S.C. § 1322(a), IITs shall be excepted from the application of the Customs laws to the extent that such terms and conditions are prescribed in regulations or instructions. The relevant CBP regulations implementing that statute is found at 19 C.F.R. § 10.41a(a)(1) which provides in pertinent part: 1 Customs revenue functions have been delegated to the Secretary of Homeland Security by the Secretary of Treasury, with exceptions herein not applicable, under the authority of the Homeland Security Act of 2002, Pub. L. 107-296. See Treas. Dep't Order 100-16 (May 15, 2003). 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 hereby designated as “instruments of international traffic” [. . .] The Commissioner of Customs [now CBP] is authorized to designate as instruments of international traffic […] such additional articles or classes of articles as he shall find should be so designated. 19 C.F.R. § 10.41a(a)(1) (emphasis added). Such instruments may be released without entry or payment of duty, subject to the provisions of this section. To qualify for entry-free and duty-free treatment as IITs under the aforementioned statutory and regulatory authority, the article must be a substantial container or holder. As stated above, CBP is authorized to designate as an IIT such additional articles not specifically noted in 19 C.F.R. § 10.41a(a)(1). To qualify as an IIT within the meaning of 19 U.S.C. § 1322(a) and 19 C.F.R. § 10.41a(a)(1), an article used as a container or holder must be: (1) substantial, (2) suitable for and capable of repeated use, and (3) used in significant numbers in international traffic. See HQ H291037 (Jan. 9, 2018); HQ H016491 (Oct. 1, 2007); HQ 114150 (Dec. 12, 1997); HQ 107545 (May 7, 1985); Treas. Dec. 71-159, Cust. B. & Dec. 296 (June 18, 1971); 99 Treas. Dec. 533, No. 56247 (Aug. 26, 1964).2 Title 19 C.F.R. 10.41a(a) provides: (2) Repair components, accessories, and equipment for any container of foreign production which is an instrument of international traffic may be entered or withdrawn from warehouse for consumption without the deposit of duty if the person making the entry or withdrawal from warehouse files a declaration that the repair component was imported to be used in the repair of a container of foreign production which is an instrument of international traffic, or that the accessory or equipment is for a container of foreign production which is an instrument of international traffic. The Center director must be satisfied that the importer of the repair component, accessory, or equipment had the declared intention at the time of importation. (3) As used in this section, “instruments of international traffic” includes the normal accessories and equipment imported with any such instrument which is a “container” as defined in A

Per 19 C.F.R. § 141.4(a), “all merchandise imported into the United States is required to be entered, unless specifically excepted.” The four exceptions to the requirement of entry are listed under 19 C.F.R. § 141.4(b), one of which is instruments of international traffic (“IIT”). 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 returned 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 Treasury1 as instruments 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 accessories and equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container. (Footnote and 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: (i) Imported empty and not within the purview of a provision which specifically exempts them from duty; or (ii) 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. See U.S. Note 1, et seq., Chapter 98, HTSUS. Pursuant to 19 U.S.C. § 1322(a), IITs shall be excepted from the application of the Customs laws to the extent that such terms and conditions are prescribed in regulations or instructions. The relevant CBP regulations implementing that statute is found at 19 C.F.R. § 10.41a(a)(1) which provides in pertinent part: 1 Customs revenue functions have been delegated to the Secretary of Home