CLA-2 CO:R:C:G 083710 SS; 833417 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, Vista
International Packaging Inc., 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.
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
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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. Further, a subseqequent submission
by counsel dated November 9, 1989, states that the subject
casings are hardened with a solution of glucose followed by heat
curing.
ISSUE:
What is the proper tariff classification for hardened
sausage casing?
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
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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:
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.
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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
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.
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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