The tariff classification of wood packing trays from Poland

NY L81430 December 22, 2004 CLA-2-44:RR:NC:2:230 L81430 CATEGORY: Classification TARIFF NO.: 4415.10.9000 Mr. Oleg Shikhman NaturaPak, LLC 286 Strobel Road Trumbull, CT 06611 RE: The tariff classification of wood packing trays from Poland Dear Mr. Shikhman: In your letter dated December 1, 2004 you requested a tariff classification ruling. The ruling was requested on various sizes and shapes of disposable wood packing boxes and trays. Three representative samples were submitted. The samples consist of open containers made of thin laminated wood panels, cut and bent to shape. The laminated material is stated to be poplar plywood, having a thickness of between 1 mm to 1.3 mm. One sample is a rectangular tray style container measuring approximately 7” long x 3-1/2” wide x 1-1/4” high. A second sample is a rectangular box style container (without a lid) measuring approximately 7” long x 3-1/2” wide x 2-1/2” high. The third sample is a round bowl style container measuring approximately 6-1/2” in diameter and 1-1/4” high. The containers are used as commercial packaging for food, cosmetics or similar products. You state that the wood packing trays are an environmentally safe alternative to the polystyrene foam and plastic trays used for food packaging by supermarkets. The applicable subheading for the wood packing trays in various shapes and sizes will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood, other. The rate of duty will be 10.7 percent ad valorem. The wood packing trays may be subject to the regulations of the Food and Drug Administration. You may contact them by mail at 5600 Fishers Lane, Rockville, Maryland 20857, or by telephone at 1-888-INFO-FDA (1-888-463-6332). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division