CLA-2-48:RR:NC:SP:234 G80892
Mr. Tony Del Pozo
H.W. Robinson & Co., Inc.
Cargo Service Building No. 80
JFK International Airport
Jamaica, N.Y. 11430
RE: The tariff classification of printed paperboard lids for frozen-food containers, from the United Kingdom.
Dear Mr. Del Pozo:
In your letter dated August 8, 2000, you requested a tariff classification ruling on behalf of Print Designs & Graphics Ltd. (Newcastle upon Tyne, UK).
Samples were submitted and will be retained for reference. Each is a sheet of coated paperboard having the shape of a round-cornered rectangle measuring approximately 6½” x 12”. One side is blank, while the other is lithographically printed with a picture of a particular type of prepared food, accompanied by its generic name (e.g., “lasagna with meat sauce”), brand name, net weight, list of ingredients, nutrition facts, bar code and manufacturer’s address. The paperboard evidently is intended to serve as both a lid and a label for a retail container of frozen food.
The applicable subheading for the above-described lids will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper and paperboard labels of all kinds: printed in whole or in part by a lithographic process. The rate of duty will be 3.5 cents per kilogram.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division