RE: The tariff classification of Sopra-Cellulose from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364725 September 8, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4823.90.8680 Ms. Linda Noel Soprema, Inc. 1688 Jean Berchmans Michaud Drummondville, QC J2C 6J4 Canada RE: The tariff classification of Sopra-Cellulose from Canada Dear Ms. Noel: In your letter, dated August 31, 2026, you requested a binding tariff classification ruling on cellulose insulation. Product information and photos were submitted for our review. The product under consideration is identified as “Sopra-Cellulose”. It is thermal and acoustic insulation made from paper, cardboard, and glassine. It is a gray, fibrous material consisting of approximately 86 percent cellulose and 14 percent chemicals, including ammonium sulfate, boric acid, mineral oil, and mono ammonium phosphate. The applicable subheading for the “Sopra-Cellulose” will be 4823.90.8680, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other: Other. The general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.
Effective July 24, 2026, the Office of the U.S. Trade Representative imposed additional duties on certain economies related to the failure to impose and effectively enforce a prohibition on goods produced with forced labor. At this time, products of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 12.5 percent will be subject to an additional ad valorem rate of duty of 12.5 percent minus the column 1-General duty rate. Imported merchandise must be reported with either the Chapter 99 provision under which the additional duties apply or one of the Chapter 99 provisions covering exceptions to the additional duties. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.05.49, in addition to subheading 4421.99.9880, HTSUS, listed above. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division