CLA-2-48:RR:NC:SP:234 L83673

Mr. Tony Del Pozo
H.W. Robinson & Co., Inc.
1 Cross Island Plaza, Suite 119
Rosedale, NY 11422

RE: The tariff classification of paperboard “ovenware trays” used for food packaging, from the United Kingdom.

Dear Mr. Del Pozo:

In your letter dated March 29, 2005, you requested a tariff classification ruling on behalf of Metro Freight Services (U.K.) Ltd. and Print Design & Graphics Ltd. (Newcastle upon Tyne, England).

A sample was submitted for our examination. It is a triangular-shaped paperboard tray meant to serve as a retail container for an individual serving of prepared food (e.g., chilled or frozen entree). Laminated to the bed of the tray is a very thin aluminized polyester film described as a “susceptor element” that promotes accelerated heating and browning of food. (The tray can be placed directly into a conventional or microwave oven.) The top of the tray is meant to be covered/sealed with peelable film or a paperboard lid, which apparently will not be included with the imported product. The bottom of the tray will either be blank or printed with food-product information.

The applicable subheading for the above-described trays, whether printed or unprinted, will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: sanitary food and beverage containers. The rate of duty will be Free.

This merchandise may be subject to regulations administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division