Reconsideration of New York Ruling Letter 845872; Wood pulp residue

HQ 086204 March 16, 1990 CLA-2:CO:R:C:G 086204 SER CATEGORY: Classification TARIFF NO.: 3804.00.5000 Mr. Gary E. Crawford A.N. Deringer, Inc. HC P.O. Box 625 Jackman, ME 04945 RE: Reconsideration of New York Ruling Letter 845872; Wood pulp residue Dear Mr. Crawford: This is in reference to your request, on behalf of Cascade (East-Angus), for reconsideration of the New York Ruling Letter (NYRL) 845872, issued on October 24, 1989 . In NYRL 845872, the product "Black Liquor" was classified under subheading 3804.00.5000, of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: "Black Liquor" is stated to be spent pulping liquor that is collected from brown stock washing after alkaline pulping. The product at issue is an aqueous solution containing sodium carbonate, sodium mydroxide, sodium sulfate and a small amount of lignin sulfonates in the form of sodium lignosulfonates. ISSUE: What is the proper classification of the "Black Liquor" under the HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the Headings and any relative section or chapter notes. The product was classified in subheading 3804.00.5000, HTSUSA, which provides for residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: other. You requested reclassification for this -2- product in subheading 3804.00.1000, HTSUSA, which provides for residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: lignin sulfonic acid and its salts. A sample of "Black Liquor" was submitted to the Customs Laboratory in New York for chemical analysis. The product was analyzed as containing 50 percent, by weight, solids. These solids consist mainly of residual inorganic (30 percent) and organic matter (20 percent) which includes a small amount of sodium lignosulfate. In order to qualify under subheading 3804.00.1000, HTSUSA, the product would have to contain substantial amounts of sodium lignosulfonates. Since the New York Laboratory in their analysis found only minimal amounts of sodium lignosulfonates the product at issue is precluded from classification in this subheading. HOLDING: The product at issue is properly classified under subheading 3804.00.5000, HTSUSA, which provides for residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803: other. The rate of duty is 3.7 percent ad valorem. New York Ruling Letter 845872 is affirmed. Sincerely, John Durant, Director Commercial Rulings Division 6cc: ADNY 1cc: Legal Ref. 1cc: John Durant