Returned US Steel IBC Totes from Canada
US-produced steel Intermediate Bulk Containers (1000L) previously exported, returned containing imported liquids. UN-certified substantial containers qualifying under HTS 9803.00.50 as returned US holders.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Maintain UN certification markings; document prior export records; ensure cage/liner integrity