CLA-2 CO:R:C:G 083709 SS; 833418 NY
David O. Elliott, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Collagen Sausage Casings
Dear Mr. Elliott:
This letter is in response to your ruling request dated
October 31, 1988, concerning the tariff classification of
collagen sausage casings, on behalf of your client, "The
Brechteen Company", under the Harmonized Tariff Schedule of the
United States (HTSUS). This matter was the subject of our oral
conference on November 7, 1989. We also note receipt of your
letters dated November 27, 1989, and January 10, 1990. Our
ruling follows.
FACTS:
The collagen sausage casings are stated to be made from
collagen, which is a fibrous type of protein, common to all
connective tissue, hides (skins), organs and similar structures
in the animal body. It is also stated that these collagen
casings are edible and are required to meet FDA approval.
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The process of producing collagen casings is stated to
begin with a hide split from which the epidermal layer has been
removed in a tannery. The inner part of this hide split
constitutes the raw material of these casings. The hides are
then washed to remove the lime used by the tanneries for the
purpose of removing the hair. The hide is further treated with
lime whenever the final product is intended to be edible. The
splits are then washed to remove the lime and placed in an acid
solution to produce swelling which promotes water absorption.
The hides are thereafter cut and ground into a doughy mass,
diluted with water and homogenized. The acid does not appear
in the final product. The doughy mass of collagen is then
extruded, i.e., pressed through a rotating orifice to create a
tube, then inflated with air, dried and reeled. After that the
casing is heat cured to strengthen the bonds between the
collagen molecules. It is then humidified. Finally, the
product is cut, tied, shirred and packaged. In certain cases
where the producers desire casings with different
characteristics, the casings will be treated with an aluminum
salt solution after the heat curing process but before the
drying process.
It is further stated that small amounts of glycerol and
cellulose are added to the doughy mass. The glycerol is needed
to retain moisture and the cellulose is needed to reduce
friction during the shirring operation.
Counsel for the importer also stated that at no point
during any stage of the production are formaldehyde or phenols
added as a hardening agent. However, in a subseqequent
submission dated November 6, 1989, counsel asserts that the
subject casings are hardened with glutaraldehyde, aluminum salt
and/or bi-carbonate, then neutralized, dried, and heat cured.
ISSUE:
What is the proper tariff classification for hardened
sausage casing?
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LAW AND ANALYSIS:
Counsel asserts that the subject casings are properly
classified under subheading 0410.00.00, HTSUS, as edible
products of animal origin, not elsewhere specified or included.
Counsel claims that the merchandise at issue is not properly
classified under subheading 3917.10.50, HTSUS, because the
subject casings are not hardened with phenols or formaldehyde.
Counsel relies on the language of the Explanatory Notes to
heading 0504, HTSUS, and on Headquarters Ruling Letter (HQRL)
085411, dated September 29, 1989, in support of his position.
Heading 0410, HTSUS, provides for edible products of
animal origin, not elsewhere specified or included. The
Explanatory Notes, which are a commentary on the HTSUS and are
useful in ascertaining the proper classification of
merchandise, provide that this heading includes turtles' eggs
and Salanganes' nests (birds' nests). The exemplars of this
heading suggest that products of this heading are natural and
unworked products of animal origin not elsewhere specified or
included. The sausage casings in issue are a worked product,
and further, as discussed below, are specifically provided for
elsewhere in the HTSUS. Accordingly, the subject merchandise
is not properly classified under this provision.
With respect to counsel's claim, we first note that the
merchandise subject to HQRL 085411 was sausage casings which
were not hardened in any way, whether with phenols or
formaldehyde, or otherwise. On the basis of this fact, it is
Customs position that the merchandise at issue is
distinguishable from the merchandise subject of HQRL 085411.
Subheading 3917.10.50, HTSUS, provides for tubes, pipes
and hoses and fittings therefor (for example, joints, elbows,
flanges), of plastics; artificial guts (sausage casings) of
hardened protein or of cellulosic plastics materials. It is
our position that "hardened" as used in this provision is not
limited to mean "hardened" only with formaldehyde and phenols.
Although the language of subheading 3917.10.50 refers to
hardened protein, this term is neither defined nor limited in
the relevant Chapter Notes, Section Notes or Explanatory Notes.
However, the Explanatory Notes to heading 3913, HTSUS, are
instructive as to the scope and meaning of the term "hardened
protein". Note 2 of the Explanatory Notes to heading 3913,
HTSUS provides the following commentary on hardened proteins:
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Hardened proteins
Proteins are nitrogenous compounds of very high molecular
weight of vegetable or animal origin. They are suitable
for processing into plastics. The heading covers only
proteins which have been chemically processed to hardened
them. Only a few are of commercial importance.
Hardened proteins are generally in the form of blocks of
regular shape, sheets, rods or tubes. In these forms they
are excluded from this heading (generally heading 39.16,
39.17, 39.20, or 39.21).
In further support of this position, Note 8 to Chapter 39
of the HTSUS states that the expression "tubes, pipes and
hoses" includes sausage casings. This coverage is also
specifically restated in the Explanatory Notes to heading 3917,
HTSUS. Nowhere does the language of the HTSUS or the
Explanatory Notes suggest the requirement that the sausage
casings of this heading consist of protein hardened only with
formaldehyde or phenols.
We also note that the Explanatory Notes to heading 0504,
HTSUS, provide in relevant part:
The heading excludes "artificial guts" made by extrusion
of a paste of hide or skin fibres, subsequently hardened
with a solution of formaldehyde and phenols (heading
39.17) and "artifical" guts made by glueing together split
natural guts (heading 42.06).
On the basis of the Explanatory Notes to heading 0504,
HTSUS, counsel seeks to limit the the scope of subheading
3917.10.50, HTSUS, by construing it to include proteins which
have been hardened only with phenols or formaldehyde. However,
as discussed above, this claim is not supported anywhere in the
language of the relevant Legal Notes or Chapter Notes, or the
Explanatory Notes of heading 3917, HTSUS. The language of the
above-cited Explanatory Notes to heading 0504, HTSUS, in no way
limits the scope of heading 3917, HTSUS. Rather, we interpret
this language to mean that artificial guts of protein hardened
with formaldehyde or phenols would be classifiable in heading
3917, HTSUS. We do not interpret this language to mean that
artificial guts of protein hardened only with a solution of
formaldehyde and phenols or formaldehyde or phenols are
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classifiable under heading 3917, HTSUS. To do so would be
contrary to the intent of the HTSUS, and would be inconsistent
with the principles of statutory construction and tariff
classification.
HOLDING:
The subject merchandise consisting of sausage casings of
hardened protein is properly classifiable under subheading
3917.10.50, HTSUS, which provides for tubes, pipes and hoses
and fittings therefor (for example, joints, elbows, flanges),
of plastics; artificial guts (sausage casings) of hardened
protein or of cellulosic plastics materials.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D., N.Y. Seaport
singh library/peh
083709