General Rule of Interpretation (GRI) 5(b) classifies packing materials and packing containers with the goods they hold, provided they are of a kind normally used for packing those goods. The rule stops applying when the packing is clearly suitable for repetitive use. Five US Customs and Border Protection (CBP) rulings, summarised below, show the two tests at work: the container must actually hold the goods when it is presented to customs, and it must not be clearly suitable for repeated commercial use.
The rule reads: “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.” The US tariff (HTSUS) uses “entered” where the WCO text says “presented”; the meaning is the same. GRI 5(a), which deals with fitted cases designed for long-term use, takes priority, and both parts of GRI 5 apply alongside the other rules explained in the practical guide to the GRIs.
| Ruling | Date | Packing | Result |
| HQ 965573 | 28 August 2002 | Clear plastic box holding knit baby booties | Classified with the booties |
| HQ 966961 | 3 May 2004 | Passive and active RFID tags on goods | Passive tags with the goods; active tags separately |
| HQ 962439 | 9 April 2001 | Spare boxes and plastic bags shipped empty | Classified separately |
| N331354 | 4 April 2023 | Non-refillable steel tank, filled with helium and empty | Filled tank with the helium; empty tank separately |
| N336929 | 20 December 2023 | Non-refillable steel cylinder, filled with R410A and empty | Filled cylinder with the refrigerant; empty cylinder separately |
Knit baby booties in a clear plastic box (HQ 965573)
A pair of knit baby booties was imported in a clear, hard-molded plastic box with a hinged lid, a snap closure and a hook for retail display. The question was whether the box should be classified separately in heading 3923, HTSUS, as a plastic article for packing goods, or with the booties under GRI 5(b).
CBP found that the hinges and snap closure would break easily, so the box was not suitable for repetitive use. Clear boxes of this kind are normally used to package and display baby products, and the fact that the box doubled as a retail display did not change that. A consumer might keep and reuse the box, but CBP treated that as incidental.
The box was classified with the booties, in subheading 6111.20.6040, HTSUSA. Containers not designed for repeated use go with the goods they hold.
RFID tags as packing materials (HQ 966961)
This ruling dealt with radio-frequency identification (RFID) tags attached to goods and entered with them. Retailers were starting to use such tags as part of the packing. CBP split them into two groups.
Passive RFID tags are cheap, light and normally thrown away after use. CBP held them to be packing materials within GRI 5(b), classified with the goods they accompany. Active RFID tags carry rewritable data and can be reused on other merchandise, so they are clearly suitable for repetitive use. CBP classified them separately in subheading 8543.81.0000, HTSUS, which at the time covered proximity cards and tags.
The deciding question was reusability, judged by whether the tag is suitable for repeated commercial use, not by how a particular importer actually uses it. Note that subheading 8543.81 no longer exists in the current HS 2022 structure, so the code for an active tag today would need a fresh classification.
Extra packing containers shipped empty (HQ 962439)
A catalogue company’s vendors included spare corrugated cardboard boxes and clear plastic bags in each shipment, identical to the ones holding the goods, so that damaged packaging could be replaced and returned items repacked. The classification of these empty packing containers was decided under GRI 5(b).
The word “therein” decided the case. CBP read it to mean that the container must hold the imported goods at the time of entry. The spare containers arrived empty, so they were not packing containers under GRI 5(b). Each was classified on its own: the plastic bags in heading 3923 (plastic articles for the conveyance or packing of goods) and the cardboard boxes in heading 4819 (paperboard cartons, boxes and other packing containers).
A container qualifies under GRI 5(b) only if goods are in it when it is presented.
Helium tanks, filled and empty (N331354)
This ruling covered two non-refillable steel tanks of the kind used to fill balloons, one filled with helium and one empty.
The filled tank was designed for one-time use and could not be refilled, so CBP treated it as packing for the helium under GRI 5(b). The tank and gas were classified together as helium, in subheading 2804.29.0010, HTSUS. The empty tank, a steel container for compressed gas certified to US safety requirements, was classified on its own in subheading 7311.00.0060, HTSUS.
Correction: an earlier version of this article said the empty tank was classified separately because it was suitable for industrial or repeated use. The ruling describes both tanks as designed for one-time use and not refillable. The empty tank fell outside GRI 5(b) because it held no goods, the same point as in HQ 962439.
Refrigerant cylinders, filled and empty (N336929)
The pattern repeats with two identical steel cylinders, one filled with R410A refrigerant and one empty. The importer’s documents described the cylinder as a disposable, non-refillable container.
The filled cylinder was classified with the refrigerant under GRI 5(b), in subheading 3827.63.0000, HTSUS. The empty cylinder was classified separately in subheading 7311.00.0060, HTSUS. At the time of the ruling, both items were subject to additional Section 301 duties because they were of Chinese origin.
Correction: an earlier version of this article said the empty cylinder was classified separately because of its design and reusability. The cylinder was the same disposable, non-refillable design in both cases. What separated the two classifications was whether the cylinder held refrigerant when imported.
What the five rulings show
Read together, the rulings give three conditions for GRI 5(b). The packing must be presented with the goods inside it. It must be of a kind normally used for packing those goods, judged by ordinary trade practice and the durability of the material. And it must not be clearly suitable for repetitive use. If any condition fails, the packing is classified on its own, under its own heading.
Reusability is tested objectively: what the container is suitable for, not what the importer plans to do with it. An empty container never qualifies, however disposable it is. And GRI 5(a) comes first, so a fitted case meant for long-term use (a camera case or instrument case, for example) is dealt with under that rule.
The distinction changes the duty. In N331354, for example, the helium in its tank carried a general duty rate of 3.7% at the time of the ruling, while the empty tank had a general rate of free but, being of Chinese origin, attracted an additional 25% Section 301 duty. To test your own handling of GRI 5 and the other rules, try the GRI self-assessment (registration required).