HQ 084221: Classification of Scrap Gelatin

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 084221

                                        December 7,1989


            CLA-2 CO:R:C:G 084221 JGH

            CATEGORY: CLASSIFICATION

            TARIFF NO.: 3503.00.2000

            Gail T. Cumins, Esq.
            Sharretts, Paley, Carter, & Blauvelt
            57 Broad Street
            New York, New York 10004

            RE: Classification of Scrap Gelatin

            Dear Ms. Cumins:

                 Your letter of March 22, 1989, concerns the tariff
            classification under the Harmonized Tariff Schedule of
            the United States (HTSUS) of scrap gelatin.

            FACTS:

                 In the manufacturing of gelatin capsules by the extrusion
            process, scrap pieces of "Soft and Hard" gelatin are left over.
            The scrap gelatin is imported, and, depending on its condition,
            it is used as a base for an adhesive product.

            ISSUE:

                  Whether the gelatin scrap is classifiable as parings and
            similar waste of raw hides or skins; glue stock not elsewhere
            specified or included, in subheading 0511.99.2000, HTSUS, or
            inedible gelatin and animal glue valued under 88 cents per kg,
            in subheading 3503.00.2000, HTSUS.

            LAW AND ANALYSIS:

                 Classification under the HTSUS is governed by the General
            Rules of Interpretation (GRI's).  GRI 1 provides that
            classification is determined first in accordance with the
            headings and relative Section and Chapter notes.  The
            Explanatory Notes to the HTSUS constitute the official guide to


















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            the various provisions of the HTSUS at the international level.
            The Explanatory Notes to heading 0511 states that the provision
            covers raw or crude animal products, such as sinews, tendons,
            parings and similar waste of raw hides or skins, or even, in
            certain instances, dead animals, all of which are unworked or
            have undergone merely a simple process of preparation.

                 Glue stock is the material used in making glue, and  is
            obtained from skins, hooves, etc.  Gelatin, on the other hand,
            is described as a protein extracted after partial hydrolysis of
            collagenous raw material obtained from the skin, white
            connective tissue, and bone of animals.  The major difference
            between the two is the higher degree of purity and quality of
            gelatin.

                 The Explanatory Notes to heading 3503, which covers
            gelatin, states that gelatin and the glues covered in the
            heading are water-soluble protein substances obtained by
            treating skins, cartilage, bones, tendons, or similar animal
            materials, usually with warm water, with or without the
            addition of acids.  It adds that gelatin is less glutinous and
            more refined than glues, and is usually in the form of thin,
            transparent, almost colourless and odourless sheets, but is
            also marketed in slabs, plates, sheets, flakes, powders, etc.

                 Based on the technical explanation and an examination of
            the samples, it is apparent that the scrap gelatin, whether
            hard or soft, is the product of manufacturing processes which
            change both the physical properties and chemical structure of
            the animal raw materials, so that gelatin cannot longer be
            considered a raw animal product.

            HOLDING:

                 Scrap Gelatin, as described above, is classifiable in
            subheading 3503.00.2000, HTSUS, dutiable at the rate of 1.8
            cents per kg plus 5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
















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            J. Hurley library/peh
            084221