HQ 083710: Collagen Sausage Casings

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 083710

                                  February 27, 1990



          CLA-2 CO:R:C:G  083710 SS; 833417 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, Vista
          International Packaging Inc., 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.

                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












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          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.  Further, a subseqequent submission
          by counsel dated November 9, 1989, states that the subject
          casings are hardened with a solution of glucose followed by heat
          curing.

          ISSUE:

                What is the proper tariff classification for hardened
          sausage casing?

          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



















                                         -3-


          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:

                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.






















                                         -4-


                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
          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.





















                                         -5-


          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
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          083709