United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084220 - HQ 0084287 > HQ 0084221

Previous Ruling Next Ruling


HQ 084221


December 7,1989

CLA-2 CO:R:C:G 084221 JGH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3503.00.2000

Gail T. Cumins, Esq.
Sharretts, Paley, Carter, & Blauvelt
57 Broad Street
New York, New York 10004

RE: Classification of Scrap Gelatin

Dear Ms. Cumins:

Your letter of March 22, 1989, concerns the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) of scrap gelatin.

FACTS:

In the manufacturing of gelatin capsules by the extrusion process, scrap pieces of "Soft and Hard" gelatin are left over. The scrap gelatin is imported, and, depending on its condition, it is used as a base for an adhesive product.

ISSUE:

Whether the gelatin scrap is classifiable as parings and similar waste of raw hides or skins; glue stock not elsewhere specified or included, in subheading 0511.99.2000, HTSUS, or inedible gelatin and animal glue valued under 88 cents per kg, in subheading 3503.00.2000, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the headings and relative Section and Chapter notes. The Explanatory Notes to the HTSUS constitute the official guide to
the various provisions of the HTSUS at the international level. The Explanatory Notes to heading 0511 states that the provision covers raw or crude animal products, such as sinews, tendons, parings and similar waste of raw hides or skins, or even, in certain instances, dead animals, all of which are unworked or have undergone merely a simple process of preparation.

Glue stock is the material used in making glue, and is obtained from skins, hooves, etc. Gelatin, on the other hand, is described as a protein extracted after partial hydrolysis of collagenous raw material obtained from the skin, white connective tissue, and bone of animals. The major difference between the two is the higher degree of purity and quality of gelatin.

The Explanatory Notes to heading 3503, which covers gelatin, states that gelatin and the glues covered in the heading are water-soluble protein substances obtained by treating skins, cartilage, bones, tendons, or similar animal materials, usually with warm water, with or without the addition of acids. It adds that gelatin is less glutinous and more refined than glues, and is usually in the form of thin, transparent, almost colourless and odourless sheets, but is also marketed in slabs, plates, sheets, flakes, powders, etc.

Based on the technical explanation and an examination of the samples, it is apparent that the scrap gelatin, whether hard or soft, is the product of manufacturing processes which change both the physical properties and chemical structure of the animal raw materials, so that gelatin cannot longer be considered a raw animal product.

HOLDING:

Scrap Gelatin, as described above, is classifiable in subheading 3503.00.2000, HTSUS, dutiable at the rate of 1.8 cents per kg plus 5 percent ad valorem.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: