CLA-2-96:RR:NC:2:236 D80818
Mr. Karl F. Krueger
AEI Customs Brokerage Service
1600 West Lafayette
Detroit, MI 48216
RE: The tariff classification of Empty Hard-Shell Gelatin
Capsules from Canada.
Dear Mr. Krueger:
In your letter dated July 29, 1998, on behalf of your client,
R.P. Sherer of Windsor, Ontario, Canada, you requested a tariff
classification ruling.
The information provided with your letter indicates that the
empty hard-shell gelatin capsules made by Sherer contain N.F.
Grade Gelatin, Water and approximately 1% N.F. and U.S.P. Grade
chemicals used as processing aids. You believe that the capsules
should be classified in subheading 1905.90.9090 rather than
9602.00.1040, because they are hard capsules and not soft capsules
commonly associated with Vitamin E.
The term "hard" or "hardened" for Customs purposes means that
the gelatin has been treated with formaldehyde, phenol or other
preservatives to convert the gelatin to a plastic material. The
information you provided indicates no such treatment took place.
In our opinion, the capsules under consideration are not "hard" or
"hardened" gelatin.
The applicable subheading for empty hard-shell gelatin
capsules made by Sherer will be 9602.00.1040, Harmonized Tariff
Schedule of the United States, which provides for Worked vegetable
or mineral carving material and articles of these materials;
molded or carved articles of wax, of stearin, of natural gums or
natural resins, of modeling pastes, and other molded or carved
articles, not elsewhere specified or included; worked, unhardened
gelatin (except gelatin of heading 3503) and articles of
unhardened gelatin: Worked unhardened gelatin and articles
thereof: Unfilled gelatin capsules. The rate of duty will be 3.2
percent ad valorem.
Articles classifiable under subheading 9602.00.1040 HTS,
which are products of Canada, are entitled to duty free treatment
under the North American Free Trade Agreement (NAFTA) upon
compliance with all applicable regulations.
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 V. Gualario at 212-466-5744.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division