&&The goods are reusable, portable folding steel storage containers constructed primarily of galvanized steel. They are designed to permit repeated handling, transportation, and storage of household goods, commercial goods, and equipment.&&&&The containers are imported in a folded (collapsed) configuration. Following importation, they are unfolded, subjected to inspection, and subsequently placed into commercial service.&&&&The containers are 10-foot and 12-foot models.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 8609.00.90.00. This tariff classification number is correct.&&&&Following the GIR process and applying the rules in numerical order, in accordance with GIR 1, the goods are classified under heading 86.09, which refers to containers specially designed and equipped for carriage by one or more modes of transport.&&&&The goods satisfy all of the design criteria set out in the Explanatory Note to heading 86.09, as they are packing units designed for multimodal transport and equipped with structural features—such as attachment points, lifting fittings, and support elements—that ensure secure handling and fastening, thereby enabling uninterrupted movement of goods from origin to destination without repacking and providing the robust construction required for repeated commercial use.&&&&As the goods do not meet the description of the tariff classification number 8609.00.10.00, they are properly classified under tariff classification 8609.00.90.00 as “Other”.