The tariff classification of packaging trays for produce from Singapore

N003488 December 18, 2006 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.70.0000 Ms. DeAnna Ball NNZ, Inc. 805 Marathon Parkway, Suite 170 Lawrenceville, GA 30045 RE: The tariff classification of packaging trays for produce from Singapore Dear Ms. Ball: In your letter dated November 14, 2006 you requested a tariff classification ruling. The ruling was requested on packaging trays for produce, stated to be made from agricultural biomass. Samples of two trays of different sizes and molded shapes were submitted. In addition, literature was submitted, which describes the packaging as being manufactured from the biomass by-product resulting from the production of crude palm oil. The husked fibrous by-product of the palm oil fruit is mechanically processed into pulp. The pulp is formed into trays by means of a pulp molding process. You suggested classification of the subject trays in subheading 4823.60.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trays, dishes, plates, cups and the like, of paper or paperboard. However, the literature submitted describes the trays as having been manufactured directly from a pulp molding process. Since the manufacturing process did not include a step whereby the pulp was formed into paper or paperboard before being made into trays, they are not classifiable in subheading 4823.60.00, HTSUS. The applicable subheading for the packaging trays for produce, described above, will be 4823.70.0000, HTSUS, which provides for molded or pressed articles of paper pulp. The rate of duty will be free. The produce trays may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 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