CLA-2-48:S:N1:234 872792
Mr. Arthur Mindle
A. Mindle & Associates
870 Napa Valley Corporate Way, Suite K
Napa, California 94558
RE: The tariff classification of "Foil Coated Smoked Salmon
Board", from Spain.
Dear Mr. Mindle:
In your letter dated March 16, 1992, you requested a tariff
classification ruling.
The product, trade named "TRAYCOMPACT", is made of recycled
newspaper, compacted to rigid paperboard, laminated with aluminum
foil (in gold or silver color) on one or two sides. Samples were
submitted, and will be retained for reference.
The product is used in the packaging of smoked food and meat
products. The literature you supplied shows finished boards,
with rounded corners and grooved faces. The samples, and your
letter, however, indicate that what will be imported is raw
material, in rectangular sheets. We presume that these sheets
will, in condition as imported, have one side exceeding 36 cm and
the other side exceeding 15 cm.
The applicable subheading for "TRAYCOMPACT" material will be
4811.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Paper or paperboard, wholly or partly
covered with...metal. The rate of duty will be 3.3 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport