NY 858632

JAN 31 1991


CLA-2-47:S:N1:234 858632

Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of woodpulp from Canada.

Dear Mr. Nicholls:

In your letter dated November 28, 1990, you requested a tariff classification ruling.

The items in question are various grades of chemical woodpulp produced by your firm. Samples, together with specification sheets, were submitted and have been analyzed by our laboratory, which has now confirmed the descriptions you provided.

You grouped the different kinds of chemical woodpulp as follows:

Type Trade Names

1. Semi-Bleached, La Tuque S.B. coniferous, Central S.B. sulphate, Dryden Mark IV non-dissolving

2. Bleached, Novocell 30 coniferous, Cellate sulphate, Gold River BL non-dissolving Superior Special "S" Dryden II Dryden DCX

3. Bleached, GL non-coniferous, sulphate, non-dissolving

The applicable subheading for the pulps of group 1 will be 4703.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for semibleached, coniferous, chemical sulfate woodpulp, other than dissolving grades. The rate of duty will be free.

The applicable subheading for the pulps of group 2 will be 4703.21.0040, HTS, which provides for bleached, coniferous, chemical sulfate woodpulp, other than dissolving grades. The rate of duty will be free.

The applicable subheading for the pulp of group 3 will be 4703.29.0040, HTS, which provides for bleached, nonconiferous chemical sulfate woodpulp, other than dissolving grades. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport