NY a86538: The tariff classification of "smoked salmon boards" from Spain.

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 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
                                   Director
                                   National Commodity
                                   Specialist Division