CLA-2-96:S:N:N7:236 811937

Mr. David Rutt
Expeditors International of Washington, Inc.
601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of Unfilled Gelatin Capsules from France.

Dear Mr. Rutt:

In your letter dated July 19, 1995, on behalf of your client Lifetech Resources, you requested a tariff classification ruling. The applicable subheading for the Unfilled Gelatin Capsules will be 9602.00.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for worked unhardened gelatin and articles thereof:... Unfilled gelatin and capsules. The rate of duty will be 4 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