CLA-2-47:OT:RR:NC:N2:234

Mr. R. C. Perez
Mat, Inc.
10 Rockledge Rd.
Montclair, NJ 07042

RE: The tariff classification of mechanical ground pulp

Dear Mr. Perez:

In your letter dated January 15, 2009 you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

You stated in your letter that Mat, Inc. is the manufacturer of erosion control products using whole wood, bark-free chips to produce wood fibers. These fibers are used by the hydraulic seeding industry. You state that the source of the wood chips is green aspen or birch for the “Mat Fiber, Floodwood, MN” manufacturing process, yellow poplar or yellow pine for the “Mat Nuwood Fiber, Lenoir, NC” manufacturing process. You describe two methods of producing the fibers that are considered mechanical pulping.

The applicable subheading for the mechanical ground pulp will be 4701.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Mechanical woodpulp. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division