CLA-2-47:OT:RR:NC:2:230
Mr. Jason W. Fraser
Irving Pulp and Paper Limited
408 Mill Street
Saint John
New Brunswick, Canada E2L 5B6
RE: The tariff classification of chemical sulfate wood pulp from Canada
Dear Mr. Fraser:
In your letter dated May 22, 2015 you requested a tariff classification ruling.
The ruling was requested on two types of chemical sulfate wood pulp (non-dissolving grade) identified as, “hardwood kraft pulp” and “softwood kraft pulp”. Product specifications were submitted for our review.
The hardwood kraft pulp is manufactured from mixed nonconiferous wood chips such as, maple, birch and poplar wood. The softwood kraft pulp is manufactured from coniferous woods including spruce, fir and pine wood. You state that each kind of kraft pulp is manufactured through the same process. You describe a manufacturing process in which sodium sulfide and sodium hydroxide are added to the wood chips and heated with steam. Further working is performed in a multi-stage process using chlorine dioxide and sodium hydroxide to bleach the wood pulp. The pulp is dried, formed and cut into sheets.
The applicable subheading for the softwood pulp will be 4703.21.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Chemical woodpulp, soda or sulfate, other than dissolving grades: Semibleached or bleached: Coniferous: Bleached. The rate of duty will be free.
The applicable subheading for the hardwood pulp will be 4703.29.0040, HTSUS, which provides for Chemical woodpulp, soda or sulfate, other than dissolving grades: Semibleached or bleached: Nonconiferos: Bleached. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division