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NY 804031




November 28, 1994

CLA-2-96:S:N:N7:236 804031

CATEGORY: CLASSIFICATION

TARIFF NO.: 9602.00.1040

Ms. Susan Kohn Ross
Ross & Associates
5777 West Century Blvd.
Suite 520
Los Angeles, CA 90045-5659

RE: The tariff classification of Empty Hard Gelatin Capsules (Lock Type) from Republic of Korea.

Dear Ms. Ross:

In your letter dated October 12, 1994, on behalf of your client ExtractsPlus,Inc., you requested a tariff classification ruling.

The prospective import is as follows:

Components of Capsules

Name: Empty Hard Gelatin Capsules
Item No: Size O
Color (Cap/Body): Clear/Clear
Code No: 51A/51A

Ingredients

Gelatin
Glycerin
Sodium Lauryl Sulfate
Purified Water

The term "hard" or "hardened" for Customs purposes means that gelatin has been treated with formaldehyde, phenol or other preservative to convert the gelatin to a plastic material. Information supplied by this importer indicate no such treatment took place. In our opinion this material is not "hardened gelatin".

The applicable subheading for the Empty Hard Gelatin Capsules will be 9602.00.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for unfilled gelatin capsules. The rate of duty will be 4.2 percent ad valorem.

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

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