Fibre based food trays which are moulded from virgin paper pulp, after which a laminate is applied. The food trays come in two sizes - 200 x 155 x 39mm, consisting of 89.22% paper and 10.78% clear PET liner. 170 x 126 x 49mm, consisting of 90.1% paper and 90.9% clear PET liner. The trays will be used for frozen and/or refrigerated ready meals for long term storage and heating in a conventional oven or microwave. The trays are packed into transparent blue bags (food grade medium density MDPE) to form a bundle. The bundles are then packed into brown paperboard boxes.

Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 482370 - Moulded or pressed articles of paper pulp. CN code 48237090 – Other than moulded trays and boxes for packing eggs. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 48 – General note (III). HSEN to heading 4823 – Note (B) (5).