The tariff classification of cellulose pellets from Germany.
Issued August 26, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.1000
Headings: 4823
Product description
It is a bag of small (roughly 1/8” x 1/4”), irregularly shaped gray pellets said to be derived from reclaimed (recycled) newspaper and magazine stock. The newspaper/magazine stock is mechanically processed into fiber and then pelletized with a binding agent (not identified by your client). The imported pellets will be used as a stabilizer in high asphalt content road-building mixes.
CBP rationale
The applicable subheading for the “TPC cellulose pellets” will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper pulp.
Full text
NY J87900 August 26, 2003 CLA-2-48:RR:NC:SP:234 J87900 CATEGORY: Classification TARIFF NO.: 4823.90.1000 Mr. Michael J. Hall CSI International, Inc. 70 Jansen Ave., Suite 206 Essington, PA 19029 RE: The tariff classification of cellulose pellets from Germany. Dear Mr. Hall: In your undated letter received here on July 15, 2003, you requested a tariff classification ruling on behalf of your client, Creafill Fibers Corp. (Chestertown, MD). In response to our request for additional information, you forwarded a follow-up letter from your client dated August 6, 2003. A sample identified as “TPC cellulose pellets” was submitted for our examination. It is a bag of small (roughly 1/8” x 1/4”), irregularly shaped gray pellets said to be derived from reclaimed (recycled) newspaper and magazine stock. The newspaper/magazine stock is mechanically processed into fiber and then pelletized with a binding agent (not identified by your client). The imported pellets will be used as a stabilizer in high asphalt content road-building mixes. The applicable subheading for the “TPC cellulose pellets” will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper pulp. The rate of duty will be free. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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