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NY A86538




August 22, 1996

CLA-2-48:RR:NC:GI:234 A86538

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. Arthur Mindle
A. Mindle & Associates
871 Latour Court
Napa, CA 94558

RE: The tariff classification of "smoked salmon boards" from Spain.

Dear Mr. Mindle:

In your letter dated August 2, 1996, you requested a tariff classification ruling.

Samples identified as "TRAYCOMPACT `OPP' Smoked Salmon Boards" were submitted and will be retained for reference. They are 14 1/2 x 17 cm round-cornered rectangular sheets of paperboard, covered on both sides with metallic-colored plastic film. You state that the boards are laminated on one (gold-colored) side with polyethylene, and on the other (silver-colored) side with polypropylene. Measurements taken by this office indicate that the overall thickness of each board is about 1 mm, the bulk being constituted by the paperboard. (The layers of plastic individually measure only about 0.02 mm.)

The boards are said to be used in the packaging of smoked fish and meat products. Promotional literature accompanying your inquiry indicates that a number of sizes and styles are available.

You believe that this merchandise is classifiable under subheading 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for certain paper or paperboard, coated, impregnated or covered with plastics. We must point out, however, that Note 7 of Chapter 48, HTS, limits the scope of heading 4811 to certain sizes and shapes, i.e., strips or rolls exceeding 15 cm in width, or rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm. The submitted samples fail to meet those criteria.

Accordingly, the applicable subheading for the "TRAYCOMPACT `OPP' Smoked Salmon Boards," when imported in the size/style represented by the above-described samples, will be 4823.90.6500, HTS, which provides for other (than certain enumerated) coated paper or paperboard, cut to size or shape. The rate of duty will be 4.5%.

Please note that this ruling will not necessarily apply to other sizes or styles. If you wish to pursue a ruling on such variant products, please submit samples of them (maximum 5 specific items) for our review.

It is assumed that the present "TRAYCOMPACT `OPP'" products differ materially from the merchandise described in New York Ruling 872792, issued to you on April 8, 1992. Ruling 872792 dealt with "TRAYCOMPACT" material said to be paperboard laminated with aluminum foil, imported in large rectangular sheets.

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) 466-5733.

Sincerely,

Roger J. Silvestri

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