CLA-2-48:OT:RR:NC:2:234
Mr. Jerry Foley
Bunzl Distribution USA, Inc.
One Cityplace Drive, Suite 200
St. Louis, MO 63141
RE: The tariff classification of an aluminum foil covered paperboard cake pad from China
Dear Mr. Foley:
In your letter dated March 30, 2012, you requested a tariff classification ruling.
The ruling was requested on an aluminum foil covered paperboard cake pad. You submitted four photos of the item for our examination. The cake pad is constructed of corrugated paperboard and covered with decorative aluminum foil on one side. You state in your letter that the paperboard cake pad comes in various shapes and sizes and has a scalloped edge. The paperboard pad is constructed of rigid corrugated paper and measures approximately 2 to 3 mm thick. The foil covering is less than 0.2 mm thick and has an embossed printed pattern. The aluminum foil covered paperboard pad is for use in the food service industry.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance.
The subject tray is composed of two different materials: foil and paperboard and is considered a composite good. Although the foil enhances the decorative nature of the scalloped edge paperboard, the paperboard provides the strength and support of the decorative cake pad and facilitates its use as packaging during the transport of the cake when being sold to consumers.
General Rule of Interpretation 3 (b) of the HTSUS states as follows:
(b) Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets for
retail sale, which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or component
which gives them their essential character, insofar as this
criterion is applicable.
The essential character of the aluminum foil covered paperboard cake pad is imparted by the rigid paperboard.
The applicable subheading for the aluminum foil covered cake pad will be 4823.69.0040, HTSUS, which provides for other (than certain enumerated) trays, dishes, plates, cups and the like, of paper or paperboard (than certain enumerated) trays dishes, plates, cups and the like, of paper or paperboard. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division