CLA-2-96:S:N:N7:236 804031
Ms. Susan Kohn Ross
Ross & Associates
5777 West Century Blvd.
Suite 520
Los Angeles, CA 90045-5659
RE: The tariff classification of Empty Hard Gelatin Capsules (Lock
Type) from Republic of Korea.
Dear Ms. Ross:
In your letter dated October 12, 1994, on behalf of your
client ExtractsPlus,Inc., you requested a tariff classification
ruling.
The prospective import is as follows:
Components of Capsules
Name: Empty Hard Gelatin Capsules
Item No: Size O
Color (Cap/Body): Clear/Clear
Code No: 51A/51A
Ingredients
Gelatin
Glycerin
Sodium Lauryl Sulfate
Purified Water
The term "hard" or "hardened" for Customs purposes means that
gelatin has been treated with formaldehyde, phenol or other
preservative to convert the gelatin to a plastic material.
Information supplied by this importer indicate no such treatment
took place. In our opinion this material is not "hardened
gelatin".
The applicable subheading for the Empty Hard Gelatin Capsules
will be 9602.00.1040, Harmonized Tariff Schedule of the United
States (HTS), which provides for unfilled gelatin capsules. The
rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport