CLA-2:CO:R:C:G 085411 SER
Mr. Lewis Stein
Johnson & Johnson
One Johnson & Johnson Plaza
New Brunswick, N.J. 08933-7002
RE: Sausage Casings
Dear Mr. Stein:
This is in reference to your letter of June 23, 1989,
requesting a tariff classification, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), of sausage
casings manufactured by Devro Inc.
FACTS:
The merchandise at issue is sausage casings made from
collagen. Collagen is a fibrous type of protein, common to all
connective tissue, hides (skin), organs and similar structures in
the animal body. Beef cattle hides are the source of the
collagen used to make the Devro sausage casings. The central
corium layers of the hide are washed and blended to achieve a mix
which is suitable for machining on stuffing and linking
equipment. Food grade ingredients are added to improve the
finished casing performance and to create a bond between meat
emulsions and the casings. The collagen gel is homogenized to
increase casing size uniformity, and to produce a more uniform
diameter and wall thickness. The collagen gel is extruded into a
continuous tubular form, which is washed and treated to make the
casing more pliable. The casing goes through a drying process.
It is then shirred or pleated to fit on a standard stuffing horn.
ISSUE:
What is the classification of the sausage casings under the
HTSUSA?
LAW AND ANALYSIS:
Classification of the goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI), taken in order. The
Harmonized System is a complete product classification system,
and the goal of the Harmonized System is to place all goods that
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are imported into the specific classifications. In this context
the word "goods" is used in its broadest sense to include all
merchandise. The systematic detail is such that virtually all
goods are classifiable by application of GRI 1, that is,
according to the terms of the headings and any relative Section
or Chapter Notes.
Subheading 3504.00.5000, HTSUSA, provides for protein
substances and their derivatives, not elsewhere specified or
included; hide powder: other. The merchandise at issue is a
protein substance and thus it appears to fit within this
classification, but first it must be determined whether the
casings can be classified under a more specific classification.
There are several possible competing headings in relation to this
product.
One possible heading is 0504, HTSUSA, which provides for
guts, bladders and stomachs. Many sausage casings products fit
into this heading, thus, it is a good initial heading to review
for classification of any sausage casing product. The
Explanatory Notes, which constitute the official interpretation
of the tariff at the international level, to heading 0504,
HTSUSA, discuss the type of products which are to be included
within this classification heading. The products are limited to
those which are made solely from the internal organs of animals,
which would preclude the merchandise at issue. The Explanatory
Notes to this heading lead to heading 3917, HTSUSA, which states
that "products of 'artificial guts' made by extrusion of a paste
of hide or skin fiber, subsequently hardened with a solution of
formaldehyde or phenols, are to be found in heading 3917,
HTSUSA". It would appear that the merchandise at issue would
fall within this subheading, for it is made by extrusion of a
paste of hide or skin fiber, but, the merchandise at issue is
not a hardened product, nor is it treated in any manner with a
solution of formaldehyde or phenols. Thus, the product at issue
can not be classified within this heading.
Since the product at issue is not covered by a more specific
heading in the Nomenclature, it would appear to be classifiable
in heading 3504, HTSUSA. The Explanatory Notes to heading 3504,
HTSUSA, further support classification of the sausage casings at
issue under this heading, for they are similar to the hide
powders discussed therein. The hide powder is stated to be
virtually pure collagen and is obtained from animal hides
(skins). The product at issue is also made from collagen and
from animal hides (skins). It is Custom's opinion, therefore,
that the product at issue is classifiable under heading 3504,
HTSUSA.
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HOLDING:
The merchandise at issue is properly classified under
subheading 3504.00.5000, HTSUSA, which provides for other protein
substances and their derivatives, not elsewhere specified or
included; hide powder: other. The rate of duty is 7.9 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division