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NY A89101

November 12, 1996

CLA-2-48:RR:NC:2:234 A89101


TARIFF NO.: 4823.90.8500

Mr. Steve Sanders
Fritz Companies, Inc.
P.O. Box 1929
Blaine, WA 98231

RE: The tariff classification of cellulose insulation from Canada.

Dear Mr. Sanders:

In your letter dated October 23, 1996, on behalf of your client, InsulPro Industries Inc. (Surrey, BC, Canada), you requested a tariff classification ruling.

A sample identified as "loose fill cellulosic insulation" was submitted and will be retained for reference. It is a grayish, loosely matted mass of particles, most of which are quite fine, while others are recognizable as tiny bits of newspaper. (A few of the larger pieces exhibit, on close examination, fragments of text.)

The product is said to consist of 79% paper products (newspapers processed into small particles) and 21% chemical additives (a combination of boric acid, borax and gypsum, used as a binder and to provide fire retarding properties). You give the following description of the manufacturing process:

Newsprint paper is run through a series of machines that shred and process the paper into small particles (dust particles are captured in filtering apparatus and returned into the mixture). The paper particles are carried onto a conveyor system for chemical treat- ment. The chemical additives are mixed and placed in a dispersing machine. As the paper particles proceed on the conveyor system, they are sprayed with a pre- cious mixture of the chemical additives, imparting the fire retarding and binding characteristics. The fin- ished product, "Loose Fill Cellulosic Insulation," proceeds into the next hopper, where it is evenly dis- persed into poly bags, filled to weight specifications.

The applicable subheading for the "loose fill cellulosic insulation" will be 4823.90.8500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) articles of paper. The general rate of duty will be 4.2%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (212) 466-5733.


Roger J. Silvestri

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