CLA-2-35:S:N:N7:236 895087
Mr. David R. Guse
Distribution Manager
Sanofi Bio-Industries, Inc.
P.O. Box 1609
Waukesha, Wisconsin 53187-1609
RE: The tariff classification of Edible Gelatin from France.
Dear Mr. Guse:
In your letter dated February 21, 1994, you requested a tariff
classification ruling.
The prospective import consist of a USA-origin gelatin that
will be exported to France for blending with French-origin gelatin.
The resultant blend would then be imported into the USA.
In your letter you requested classification under "Repair or
Alteration". If the exported product results in a new and
different characteristics and uses, or a different physical or
chemical structure resulting from the foreign process, then repairs
or alterations would be inapplicable.
The blending of the gelatin results in a new and different
characteristic and use.
The applicable subheading for the Edible Gelatin will be
3503.00.5510, Harmonized Tariff Schedule of the United States
(HTS), which provides for Gelatin (including gelatin in rectangular
(including square) sheets, whether or not surface-worked or
colored) and gelatin derivatives; isinglass; other glues of animal
origin, excluding casein glues of heading 3501:... Other:...
Other:... Edible gelatin. The rate of duty will be 4.4 cents per
kg plus 6 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