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Peel burlap from the top of the root ball
Under optimal conditions and when trees are handled gingerly, string and burlap (arrow) would be unfastened from the trunk and top of the root ball as shown above. Using your hands, remove soil from the top of the root ball next to the trunk until you reach the first root emerging from the trunk. Remove soil from the rest of the root ball down to this same point by pulling it away from the trunk and place it into the planting hole.
Many contractors do not remove burlap that is pinned in place and trees appear to do fine in many instances as long as they are not planted too deep in the root ball. It is very difficult to determine planting depth in the root ball with the burlap still on the top. Pinned burlap can probably be left in place if you know trees are not too deep in the root ball. String has to be removed from around the trunk in all instances.