CLA-2-35:OT:RR:NC:2:236
Mr. Zeno Smith
Banner Pharmacaps Inc.
4125 Premier Drive
High Point, NC 27265
RE: The tariff classification of gelatin waste from a foreign trade zone
Dear Mr. Smith:
In your ruling request received January 16, 2015, you requested a tariff classification ruling on gelation waste.
Your submission indicates that the gelatin waste at issue is a by-product of a manufacturing process within a foreign trade zone. You state that a combination of gelatin granules and other substances are combined to form a gelatin mass, which is first processed into ribbon form and then into the final product. The unused portion of the ribbon is gelatin waste and is captured for disposal or sale.
The applicable subheading for gelation waste will be 3503.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Inedible gelatin and animal glue: valued under 88 cents per kg. The rate of duty will be 3.2% ad valorem plus 1.2 cents per kg.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division