CLA-2-48:OT:RR:NC:N1:130
Mr. Israel Arzate
Viskase Companies
333 Butterfield Road Suite 400
Lombard, IL 60048
RE: The tariff classification of cellulose meat casings from Mexico
Dear Mr. Arzate:
In your letter, dated January 25, 2023, you requested a binding tariff classification ruling. The ruling was requested for fibrous cellulose meat casings. Product information was submitted for our review.
The item under consideration is fibrous cellulose meat casings. The casings consist of a continuous tube of fibrous cellulose paper that has been impregnated with viscose. The viscose may be applied to the outer or both the inner and outer surfaces of the tube. The tube is then treated so that the viscose transforms into hardened regenerated cellulose. Food-grade glycerin is then added during the extrusion and drying processes for flexibility. The casings consist of approximately 45% regenerated cellulose, 25% cellulose paper, and 20-25% glycerin. Other components may be added to aid in finishing. The casings may be printed.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The casings are composite goods consisting of materials classifiable in two headings: paper and regenerated cellulose. Tubes of paper are classifiable in heading 4823, while tubes of cellulose are classifiable in heading 3917. Goods classifiable in two or more headings are classifiable in accordance with GRI 3(b). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, explain that goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. For the instant casings, the paper is the base material; it is impregnated with cellulose and it imparts high cross-dimensional strength to the casings. High cross-dimensional strength is the essential characteristic of fibrous casings. Therefore, the paper imparts the essential character of the casings.
We note that the instant casings are produced in a manner similar to the sausage casings that were the subject of Vista International Packaging Corp. V. United States, 890 F. Supp 1095 (C.I.T. 1995). The Court of International Trade held that the essential character of those sausage casings was imparted by the paper components and that the casings were properly classified in subheading 4823.90.86, HTSUS, as other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.
The applicable subheading for the fibrous cellulose meat casings will be 4823.90.8680, HTSUS, which provides for Other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be free.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division