The tariff classification of "Foil Coated Smoked SalmonBoard", from Spain.

NY 872792 April 8, 1992 CLA-2-48:S:N1:234 872792 CATEGORY: Classification TARIFF NO.: 4811.90.2000 Mr. Arthur Mindle A. Mindle & Associates 870 Napa Valley Corporate Way, Suite K Napa, California 94558 RE: The tariff classification of "Foil Coated Smoked Salmon Board", from Spain. Dear Mr. Mindle: In your letter dated March 16, 1992, you requested a tariff classification ruling. The product, trade named "TRAYCOMPACT", is made of recycled newspaper, compacted to rigid paperboard, laminated with aluminum foil (in gold or silver color) on one or two sides. Samples were submitted, and will be retained for reference. The product is used in the packaging of smoked food and meat products. The literature you supplied shows finished boards, with rounded corners and grooved faces. The samples, and your letter, however, indicate that what will be imported is raw material, in rectangular sheets. We presume that these sheets will, in condition as imported, have one side exceeding 36 cm and the other side exceeding 15 cm. The applicable subheading for "TRAYCOMPACT" material will be 4811.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper or paperboard, wholly or partly covered with...metal. The rate of duty will be 3.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport