CLA-2:CO:R:C:G 086204 SER
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