HQ 083709: Collagen Sausage Casings

us-cbp-cross-rulings-hq-083709HQ 083709: Collagen Sausage CasingsGuidance

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 083709

                                   February 27, 1990



            CLA-2 CO:R:C:G  083709 SS; 833418 NY

            CATEGORY:  Classification

            TARIFF NO.: 3917.10.50

            David O. Elliott, Esq.
            Barnes, Richardson & Colburn
            475 Park Avenue South
            New York, New York  10016

            RE: Collagen Sausage Casings

            Dear Mr. Elliott:

                 This letter is in response to your ruling request dated
            October 31, 1988, concerning the tariff classification of
            collagen sausage casings, on behalf of your client, "The
            Brechteen Company", under the Harmonized Tariff Schedule of the
            United States (HTSUS).  This matter was the subject of our oral
            conference on November 7, 1989.  We also note receipt of your
            letters dated November 27, 1989, and January 10, 1990.  Our
            ruling follows.

            FACTS:

                 The collagen sausage casings are stated to be made from
            collagen, which is a fibrous type of protein, common to all
            connective tissue, hides (skins), organs and similar structures
            in the animal body.  It is also stated that these collagen
            casings are edible and are required to meet FDA approval.  



























                                          -2-


                 The process of producing collagen casings is stated to
            begin with a hide split from which the epidermal layer has been
            removed in a tannery.  The inner part of this hide split
            constitutes the raw material of these casings.  The hides are
            then washed to remove the lime used by the tanneries for the
            purpose of removing the hair.  The hide is further treated with
            lime whenever the final product is intended to be edible.  The
            splits are then washed to remove the lime and placed in an acid
            solution to produce swelling which promotes water absorption.
            The hides are thereafter cut and ground into a doughy mass,
            diluted with water and homogenized.  The acid does not appear
            in the final product.  The doughy mass of collagen is then
            extruded, i.e., pressed through a rotating orifice to create a
            tube, then inflated with air, dried and reeled.  After that the
            casing is heat cured to strengthen the bonds between the
            collagen molecules.  It is then humidified.  Finally, the
            product is cut, tied, shirred and packaged.  In certain cases
            where the producers desire casings with different
            characteristics, the casings will be treated with an aluminum
            salt solution after the heat curing process but before the
            drying process.

                 It is further stated that small amounts of glycerol and
            cellulose are added to the doughy mass.  The glycerol is needed
            to retain moisture and the cellulose is needed to reduce
            friction during the shirring operation.

                 Counsel for the importer also stated that at no point
            during any stage of the production are formaldehyde or phenols
            added as a hardening agent.  However, in a subseqequent
            submission dated November 6, 1989, counsel asserts that the
            subject casings are hardened with glutaraldehyde, aluminum salt
            and/or bi-carbonate, then neutralized, dried, and heat cured.

            ISSUE:

                 What is the proper tariff classification for hardened
            sausage casing?























                                          -3-


            LAW AND ANALYSIS:

                 Counsel asserts that the subject casings are properly
            classified under subheading 0410.00.00, HTSUS, as edible
            products of animal origin, not elsewhere specified or included.
            Counsel claims that the merchandise at issue is not properly
            classified under subheading 3917.10.50, HTSUS, because the
            subject casings are not hardened with phenols or formaldehyde.
            Counsel relies on the language of the Explanatory Notes to
            heading 0504, HTSUS, and on Headquarters Ruling Letter (HQRL)
            085411, dated September 29, 1989, in support of his position.

                 Heading 0410, HTSUS, provides for edible products of
            animal origin, not elsewhere specified or included.  The
            Explanatory Notes, which are a commentary on the HTSUS and are
            useful in ascertaining the proper classification of
            merchandise, provide that this heading includes turtles' eggs
            and Salanganes' nests (birds' nests).  The exemplars of this
            heading suggest that products of this heading are natural and
            unworked products of animal origin not elsewhere specified or
            included.  The sausage casings in issue are a worked product,
            and further, as discussed below, are specifically provided for
            elsewhere in the HTSUS.  Accordingly, the subject merchandise
            is not properly classified under this provision.

                 With respect to counsel's claim, we first note that the
            merchandise subject to HQRL 085411 was sausage casings which
            were not hardened in any way, whether with phenols or
            formaldehyde, or otherwise.  On the basis of this fact, it is
            Customs position that the merchandise at issue is
            distinguishable from the merchandise subject of HQRL 085411.

                 Subheading 3917.10.50, HTSUS, provides for tubes, pipes
            and hoses and fittings therefor (for example, joints, elbows,
            flanges), of plastics; artificial guts (sausage casings) of
            hardened protein or of cellulosic plastics materials.  It is
            our position that "hardened" as used in this provision is not
            limited to mean "hardened" only with formaldehyde and phenols.

                 Although the language of subheading 3917.10.50 refers to
            hardened protein, this term is neither defined nor limited in
            the relevant Chapter Notes, Section Notes or Explanatory Notes.
            However, the Explanatory Notes to heading 3913, HTSUS, are
            instructive as to the scope and meaning of the term "hardened
            protein".  Note 2 of the Explanatory Notes to heading 3913,
            HTSUS provides the following commentary on hardened proteins:















                                          -4-


                 Hardened proteins

                 Proteins are nitrogenous compounds of very high molecular
                 weight of vegetable or animal origin. They are suitable
                 for processing into plastics.  The heading covers only
                 proteins which have been chemically processed to hardened
                 them.  Only a few are of commercial importance.

                 Hardened proteins are generally in the form of blocks of
                 regular shape, sheets, rods or tubes.  In these forms they
                 are excluded from this heading (generally heading 39.16,
                 39.17, 39.20, or 39.21).

                 In further support of this position, Note 8 to Chapter 39
            of the HTSUS states that the expression "tubes, pipes and
            hoses" includes sausage casings.  This coverage is also
            specifically restated in the Explanatory Notes to heading 3917,
            HTSUS.  Nowhere does the language of the HTSUS or the
            Explanatory Notes suggest the requirement that the sausage
            casings of this heading consist of protein hardened only with
            formaldehyde or phenols.

                 We also note that the Explanatory Notes to heading 0504,
            HTSUS, provide in relevant part:

                 The heading excludes "artificial guts" made by extrusion
                 of a paste of hide or skin fibres, subsequently hardened
                 with a solution of formaldehyde and phenols (heading
                 39.17) and "artifical" guts made by glueing together split
                 natural guts (heading 42.06).

                 On the basis of the Explanatory Notes to heading 0504,
            HTSUS, counsel seeks to limit the the scope of subheading
            3917.10.50, HTSUS, by construing it to include proteins which
            have been hardened only with phenols or formaldehyde.  However,
            as discussed above, this claim is not supported anywhere in the
            language of the relevant Legal Notes or Chapter Notes, or the
            Explanatory Notes of heading 3917, HTSUS.  The language of the
            above-cited Explanatory Notes to heading 0504, HTSUS, in no way
            limits the scope of heading 3917, HTSUS.  Rather, we interpret
            this language to mean that artificial guts of protein hardened
            with formaldehyde or phenols would be classifiable in heading
            3917, HTSUS.  We do not interpret this language to mean that
            artificial guts of protein hardened only with a solution of
            formaldehyde and phenols or formaldehyde or phenols are
















                                          -5-


            classifiable under heading 3917, HTSUS.  To do so would be
            contrary to the intent of the HTSUS, and would be inconsistent
            with the principles of statutory construction and tariff
            classification.

            HOLDING:

                 The subject merchandise consisting of sausage casings of
            hardened protein is properly classifiable under subheading
            3917.10.50, HTSUS, which provides for tubes, pipes and hoses
            and fittings therefor (for example, joints, elbows, flanges),
            of plastics; artificial guts (sausage casings) of hardened
            protein or of cellulosic plastics materials.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division








































            6cc A.D., N.Y. Seaport
            singh library/peh
            083709























































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