Am I understanding correctly that you are trying to use the particles from a PRT Loader as a matte object? What steps are you taking to accomplish that?
The short answer is that only geometry (ie. meshes) can be used as a matte object. I don’t think the matte material will do anything that makes sense when applied to a PRT Loader either. You could try to set the PRT Loader’s particles to full black (or whatever your background color is) to make it appear like the background is shown behind those particles.