us-cbp-cross-rulings-hq-112558•HQ 112558: Instruments of International Traffic; IIT; Polystyrene; Dashboards; Cars; Trucks; 19 U.S.C. 1322; 19 C.F.R. 10.41a.
HQ 112558: Instruments of International Traffic; IIT; Polystyrene; Dashboards; Cars; Trucks; 19 U.S.C. 1322; 19 C.F.R. 10.41a.
us-cbp-cross-rulings-hq-112558HQ 112558: Instruments of International Traffic; IIT; Polystyrene; Dashboards; Cars; Trucks; 19 U.S.C. 1322; 19 C.F.R. 10.41a.Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 112558
January 13, 1993
BOR-7-07-CO:R:IT:C 112558 DEC
CATEGORY: Carriers
Mr. Raul H. Castillo, CHB
U.S. Customs Broker
Brigeport Tower Building
624 State Highway 336
P.O. Box 277
Hidalgo, Texas 78557
RE: Instruments of International Traffic; IIT; Polystyrene;
Dashboards; Cars; Trucks; 19 U.S.C. 1322; 19 C.F.R.
10.41a.
Dear Mr. Castillo:
This is in reference to your November 12, 1992 letter in
which you requested a ruling to classify expandable polystyrene
containers that are designed for the transportation of dashboards
for cars and trucks as instruments of international traffic
pursuant to 19 C.F.R. 10.41a.
FACTS:
Componentes Mecanicos de Matamoros ("Matamoros") uses
expandable polystyrene containers for the transportation of car
and truck dashboards which General Motors utilizes in its
American and Canadian manufacturing plants. The referenced
containers are to be returned to Matamoros and used again for the
same purpose.
ISSUE:
Whether the described expandable polystyrene containers may
be considered instruments of international traffic within the
meaning of 19 U.S.C. 1322(a) and section 10.41a of the U.S.
Customs Regulations (19 C.F.R. 10.41a)?
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LAW AND ANALYSIS:
Title 19, United States Code, section 1322(a) provides that:
[V]ehicles and other instruments of international
traffic, of any class specified by the Secretary of the
Treasury, shall be excepted from the application of the
customs laws to such extent and subject to such terms
and conditions as may be prescribed in regulations or
instructions of the Secretary of the Treasury.
19 U.S.C. 1322(a) (1992).
Title 19, Code of Federal Regulations, section 10.41a
authorizes the Commissioner of Customs to designate other items
as instruments of international traffic in decisions to be
published in the weekly Customs Bulletin. Once designated as
instruments of international traffic, these items may be released
without entry or the payment of duty, subject to the provisions
of 10.41a. 19 C.F.R. 10.41a(1) (1992).
To qualify as an "instrument of international traffic"
within the meaning of 19 U.S.C. 1322(a) and the regulation
promulgated pursuant thereto (19 C.F.R. 10.41a et seq.), an
article must be used as a container or holder. The article must
be substantial, suitable for and capable of repeated use, and
used in significant numbers in international traffic. (See
generally Headquarters Decisions 103232, 104766, 108084, 108658,
109665, and 109702).
Treasury Decision 77-214, as amended by Treasury Decision
77-246, held that foamed polystyrene trays used to transport
worms are substantial and are suitable for and capable of
repeated use in international traffic. Furthermore, Headquarters
Decision 103232, dated June 15, 1978, determined that polystyrene
frames designed specifically for the transport of clock faces be
designated as instruments of international traffic. The decision
was in conformity with Treasury Decision 77-283 which held that
polyethlene dividers used to transport vehicle brake drums and
brake disks are instruments of international traffic.
Upon reviewing the request and accompanying documentation,
we are of the opinion that the requirements of establishing
instrument of international traffic status have been met. More
specifically, the containers in question appear to be
substantial, suitable for and capable of repeated use, and used
in significant numbers in international traffic. In addition,
-3-
U.S. Customs has previously ruled that shipping containers of
similar use and construction as those presently under
consideration qualify as instruments of international traffic
pursuant to 19 U.S.C. 1322(a) and 19 C.F.R. 10.41a (See
Headquarters Decision 103232, dated June 15, 1978).
HOLDING:
The expandable polystyrene containers used to transport car
and truck dashboards under consideration are hereby designated as
instruments of international traffic within the meaning of 19
U.S.C. 1322(a) and 19 C.F.R. 10.41a and may be released without
entry or the payment of duty.
Sincerely,
Acting Chief
Carrier Rulings Branch
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