HQ 084221
December 7,1989
CLA-2 CO:R:C:G 084221 JGH
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
-2-
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
Commercial Rulings Division
6 cc: A.D., N.Y. Seaport
J. Hurley library/peh
084221