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 Treasury 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
1 declarable lines
Heading 9803 covers substantial containers and holders, plus repair components and accessories or equipment for containers, when the origin, prior-import, instrument-of-international-traffic, or reexport conditions are met. It has one declarable line, 9803.00.50, with a general (MFN) rate of Free.
Products in this heading
- Reusable steel cargo containers returned to the U.S. or previously imported with duty paid
- Wooden boxes made from U.S. shooks and returned holding merchandise
- Barrels made from U.S. staves and returned holding merchandise
- Container repair components for foreign containers that are instruments of international traffic
- Container fittings imported as accessories or equipment for containers
- Refrigeration units imported with a container for reexport
- Container twist locks imported separately for reexport with a container
How to choose the right subheading
- Whether the item is a substantial container or holder, or an accessory, equipment, or repair component for such a container.
- Whether the container is a product of the United States, including returned U.S. boxes or barrels made from U.S. shooks or staves.
- For foreign-produced containers, whether they were previously imported and duty, if any, was paid.
- Whether the container is a class the Secretary of the Treasury has designated as an instrument of international traffic.
- Whether accessories or equipment are imported with a container to be reexported separately or with another container, or imported separately to be reexported with a container.
Often confused with
- Heading 9801General U.S. goods returned after export that are not containers
Heading 9801 covers returned U.S. products broadly; 9803 is limited to substantial containers, holders, and related container items.
- Heading 9813Articles imported only to be repaired or altered
Heading 9813 covers goods entered for repair or processing, not container accessories or repair components.
- Heading 9818Vessel equipment and repair parts for qualifying vessels
Heading 9818 covers vessel equipment and vessel repair parts; 9803 is for containers and container equipment.
- Heading 9808Articles imported for a U.S. Government agency
Heading 9808 covers government agency imports; container status does not apply.
Frequently asked questions
What is the HTS code for a reusable steel shipping container returned to the U.S.?
Qualifying reusable steel containers are classified in 9803.00.50; the general (MFN) rate is Free.
What is the duty on container repair components imported for reexport?
Qualifying repair components for foreign containers that are instruments of international traffic use 9803.00.50; the general (MFN) rate is Free.
How do I classify container accessories imported separately to be reexported with a container?
Container accessories imported separately for reexport with a container are classified in 9803.00.50; the general (MFN) rate is Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.