NY a80813: The tariff classification of pre-padded meat trays, of plastics and paper pulp, from Canada.

us-cbp-cross-rulings-ny-a80813NY a80813: The tariff classification of pre-padded meat trays, of plastics and paper pulp, from Canada.Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
	NY A80813

	March 13, 1996

CLA-2-48:RR:NC:GI:234 A80813  

CATEGORY:  Classification

TARIFF NO.: 4823.90.1000  

Ms. Christine Lemieux
Cascades Inc. (Division Transit)
2625, rue Viau
Montreal, Quebec, Canada H1V 3J1

RE:  The tariff classification of pre-padded meat trays, of             plastics and paper pulp, from Canada.

Dear Ms. Lemieux:

	In your letters dated January 17 and February 22, 1996, you requested a tariff classification ruling.         

	Samples were submitted and will be retained for reference.  They are small white polystyrene (styrofoam) trays of a kind used to package and sell raw meats and poultry in retail food stores.  Glued to the bed of each tray is an absorbent pad, which is essentially paper fluff pulp encased in a pouch made of polyethylene and tissue paper.

	Component breakdowns accompanying your inquiry indicate that the styrofoam tray constitutes the overall article's chief weight, whereas the absorbent pad contributes its chief value.  With reference to General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that neither component can be said to impart the essential character of the composite good.  Therefore, the tariff heading for the pad (4823) will govern the classification of the overall article, since it follows (numeric- ally) the heading for the tray (3923).

	The applicable subheading for the pre-padded meat trays will be 4823.90.1000, HTS, which provides for other (non-enumerated) articles of paper pulp.  The rate of duty will be free.   

	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
	                         	Director
	                         	National Commodity
                                   Specialist Division              

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