Base
8602951991-03-06New YorkClassification

The tariff classification of "wheat fiber cellulose pulp"from Denmark.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of "wheat fiber cellulose pulp"from Denmark.

Ruling Text

NY 860295 MAR 06 1991 CLA-2-47:S:N1:234 860295 CATEGORY: Classification TARIFF NO.: 4706.93.0000 Mr. Joseph A. Cella Uni Globe International 160-23 Rockaway Blvd. Jamaica, N.Y. 11434 RE: The tariff classification of "wheat fiber cellulose pulp" from Denmark. Dear Mr. Cella: In your letter dated February 2, 1991, on behalf of your client, Watson Foods Co., Inc. (West Haven, CT), you requested a tariff classification ruling. The merchandise in question, described as "cellulosic wheat pulp" or "wheat fiber cellulose pulp," is obtained from that part of the wheat plant remaining after the fruit, or grain kernel, is removed. The plant parts are mechanically fragmentized or ground into either "chips" or powder, samples of which were submitted and will be retained for reference. The "chips" look like irregularly shaped white granules and flakes, while the powder looks like white flour. (At some unspecified stage the material is said to be bleached, a process which we presume involves the introduction of some chemical agent(s).) The pulp, which is said to contain more than 95% cellulosic fiber on a dry basis, will be imported in a dry state, packed in bags. Both forms of the product will be used as ingredients in foods for human consumption (e.g., breads, rolls, breakfast cereals, granola bars), as a dietary fiber source and as a filler. The applicable subheading for the "wheat fiber cellulose pulp," in both chip and powder form, will be 4706.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for semichemical pulps of fibrous cellulosic material (other than woodpulp or cotton linters pulp). The rate of duty will be free. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. It is suggested that you contact these agencies directly for further information. 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