14. The Interpretation Rules

14.28. Interpretation Rule 5(b): packing materials and packing containers

Rule 5(b) directs:

Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 5(b) governs the classification of packing materials and packing containers of a kind normally used for packing the goods to which they relate.

What Rule 5(b) covers

Type

Examples

Outside containers

Crates; cardboard boxes; poly bags (that shirts are often packed in); all varieties of flexible containers, bags, and sacks.

Inner packing materials

'Loose' material used for shock absorbing purposes (foam pellets, felt, scrap textile); cardboard stiffeners (for shirt collars); cardboard dividers.

As with the general thrust of Rule 5(a), the goods covered by Rule 5(b) are classified within the heading applicable to the article for which the packing is required. Unlike Rule 5(a), where the goods could be packed separately within the one importation, the packing materials of Rule 5(b) must contain the goods, "presented with the goods therein", to be classified with them.

 

When Rule 5(b) does not apply

The second sentence directs:

However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

The provisions of Rule 5(b) do not apply to goods such as pressurized gas bottles or oil barrels. These goods are clearly suitable for repetitive use, and as such, they are classified in their respective headings.

"Suitable for repetitive use" means goods designed specifically to be re-used for the same purpose as that originally intended. Containers and packing materials that are not designed for repetitive use, but which may be used for other purposes, are classified with the goods they contain at the time of importation.