CLA-2 CO:R:C:F 089860 STB
Mr. Bernhard B. Barta
General Manager
Franz Haas Machinery of America, Inc.
6207 Settler Road
Richmond, Virginia 23231
RE: Packaging Trays made from Gelatinized Starch and Cellulose
Dear Mr. Barta:
This is in response to your inquiry requesting the tariff
classification of packaging trays made from cellulose and
gelatinized starch. A sample was submitted with your request.
FACTS:
The sample submitted with this request is a tray used to
package meat products. In a telephone conversation of February
12, 1992, Ms. Janet Morgan of your organization informed Customs
that this material will perform a myriad of other uses as well.
Though it visually resembles styrofoam, it is made not from a
plastic material but from a mixture containing starch, cellulose
and other ingredients. You have provided a description of the
process by which this product is made.
Starch granules are partly crystalline, and therefore water
insoluble. When the granular structure is disrupted, starch
gains the ability to dissolve. When starch granules come in
contact with water of a certain temperature, normally above 65
degrees Celsius, they start to swell. This process is called
gelatinization, and refers to the swelling and hydration of
granular starches. A gel of a certain viscosity is formed. When
this starch gel is dried, the starch granules do not
recrystallize to their original structure, but remain in a state
of molecular association, where they adhere to each other by
hydrogen bonding.
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The starting mixture from which this product is made
contains starch, cellulose, water and various additives such as
release agents, emulsifiers, fillers and colors. The mixture is
heated inside baking molds under pressure. In the first stage of
the baking process, when most of the water is still inside the
dough, gelatinization occurs. When the temperature rises over
100 degrees Celsius and the steam leaves the mold through the
steam slits, the gel is dried down to a very low water content.
The remaining steam bubbles give the product its porous texture.
The freshly baked product is brittle, due to a lack of water in
the starch structure. Additional strength is given to the
product during a conditioning step, where the water content of
the material is increased from about one percent to ten percent
by contact of the product with air of a controlled moisture
content.
The sample was analyzed by the Headquarters Customs
Laboratory. The analysis showed that the sample consists
essentially of starch and broken or chopped wood fibers and
therefore may be classifiable as an article of cellulose wadding
or webs of cellulose.
ISSUE:
Whether a finished article, in this case a meat packaging
tray, which consists essentially of starch and wood fibers should
be classified on the basis of the wood fiber content, the starch
content, or on some other basis?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
It is our determination that this product can be classified
pursuant to GRI 1. As noted supra, the Customs Laboratory found
that the article consists "essentially" (emphasis added) of wood
fibers and starch. According to The Dictionary of Paper, Fourth
Edition, 1980, at pp. 80-81, cellulose wadding normally contains
"wood pulp." "Wood Pulp", according to The Dictionary of Paper
at p. 455, is made up of wood fiber. These definitions support
the laboratory finding that the product is classifiable as an
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article of cellulose wadding in subheading 4823.90.70, HTSUSA.
As noted, the other primary component of the final product is
starch. However, while the tariff schedule does include
provisions for the classification of several starches, there is
no provision for finished manufactured products of starch.
HOLDING:
The packaging tray is classified in subheading 4823.90.70,
HTSUSA, the provision for inter alia, other articles of paper
pulp, paper, paperboard, cellulose wadding or webs of cellulose
fibers, other, other, other, of cellulose wadding. The
applicable duty rate is 3.6% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division