HQ 082675: Tariff classification of fiber-reinforced cellulosic plastic 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 082675

                                   January 9, 1989


          CLA-2 CO:R:C:G  082675  SS

          CATEGORY:  Classification

          TARIFF NO.: 3917.10.10

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

          RE: Tariff classification of fiber-reinforced cellulosic
              plastic sausage casings

          Dear Mr. Elliott:

               Thank you for the recent additional submissions regarding
          fibrous sausage casings.  We have reviewed all the facts
          including our previous determinations regarding the composition
          of fiber-reinforced cellulosic plastic casings, Headquarters file
          061462, May 27, 1983, and classification of this same casing
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA), Headquarters file 081006, October 6, 1987.
          This is our decision.

          FACTS:

               The merchandise in question is fiber-reinforced cellulosic
          plastic sausage casings.  This merchandise generally consists of
          fibrous paper, regenerated cellulose and glycerin.  However, the
          facts indicate that in some instances cellulosic casings may not
          contain paper.  When paper is used in this type of casing, its
          function is to provide uniformity and sizing control for the
          casings.

          ISSUE:

               What is the proper tariff classification under the HTSUSA
          for fiber-reinforced cellulosic plastic sausage casings?

          LAW AND ANALYSIS:

               General Rule of Interpretation (GRI) 1, HTSUSA, provides
          that "classification shall be determined according to the terms
          of the headings and any relative section or chapter notes."














                                         -2-


               Heading 3917, HTSUSA, provides for "Tubes, pipes and hoses
          and fittings therefor (for example, joints, elbows, flanges), of
          plastics."  Note 8 to Chapter 39 provides, in pertinent part,
          that "[f]or purposes of heading 3917, the expression "tubes,
          pipes and hoses"... also includes sausage casings...."
          "Plastics" is defined for the tariff schedule in Note 1 of
          Chapter 39; the term includes cellulose and its chemical
          derivatives of heading 3912.

               Heading 4823, HTSUSA, provides for other articles of paper.
          The Explanatory Notes for this heading state that this heading
          includes sausage casings.

               Neither heading, by its terms, covers sausage casings
          composed of more than one material.  However, GRI 2(b) provides
          in part:

               Any reference to goods of a given material or substance
               shall be taken to include a reference to goods consisting
               wholly or partly of such material or substance.  The
               classification of goods consisting of more than one material
               or substance shall be according to the principles of Rule 3.


               Thus, GRI 2(b) expands heading 3917 to include tubes
          consisting partly of plastics, and heading 4823 to include
          articles partly of paper.  Following GRI 3(a), since each of
          these headings refers to part only of the materials contained in
          the casings, the two headings are to be regarded as equally
          specific, and classification is then to be determined under GRI
          3(b).

               GRI 3(b) provides that goods consisting of different
          materials "shall be classified as if they consisted of the
          material .... which gives them their essential character, insofar
          as this criterion is applicable."  The Explanatory Notes for GRI
          3(b) state that "[t]he factor which determines essential
          character will vary as between different kinds of goods.  It may,
          for example, 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 goods."

               In the instant case, the regenerated cellulose generally
          dominates by weight in reinforced casings. It thoroughly
          permeates the paper, which by itself is highly porous and will
          not hold its helical shape.  Some casings are made of regenerated
          cellulose without a paper reinforcement, clearly implying that
          paper is not essential for the production of a cellulosic casing.













                                         -3-


          While the reinforced casings provide greater strength and
          uniformity for larger meat products, this attribute does not
          change the fact that they are still cellulosic casings.  They are
          not essentially paper casings to which some regenerated cellulose
          is added.  Rather, they are cellulosic casings which have been
          reinforced with paper for greater strength and uniformity.

               In light of the above facts and applicable rules of tariff
          classification, the material which imparts the essential
          character to the product in issue is the regenerated cellulose.

               Counsel's argument that the merchandise in issue is properly
          classifiable under subheading 3917.10.50, HTSUSA, based on a
          previous U.S. Customs Headquarter's Internal Advice, 162/79, file
          073604, and on the basis that the cross-reference between the
          Tariff Schedule of the United States Annotated (TSUSA) and the
          HTSUSA indicates that the merchandise in issue is properly
          classifiable under the above cited subheading, fails on several
          grounds.

               The Internal Advice and rulings cited by counsel were under
          the TSUSA.  Under this system of classification, the principle
          governing classification of the sausage casings in issue was the
          "chief value" concept.  This concept has no application under the
          HTSUSA, which is the basis for this decision.  Further, the
          cross-reference of the TSUSA and the HTSUSA has no legal
          significance.  This cross-reference is designed to assist the
          user in translating a known classification in the TSUSA into a
          likely classification under the HTSUSA, and should not be viewed
          as a substitute for the traditional tariff classification
          process.   See 22 Cust. Bull. 10 (1988), 53 Fed. Reg. 27447
          (July 20,1988).

          HOLDING:

               The merchandise in issue in the instant case, fiber-
          reinforced cellulosic plastic sausage casings, is properly
          classifiable under subheading 3917.10.10, HTSUSA, as sausage
          casings of cellulosic plastics materials.  The decision set forth
          in file 081006 is affirmed.

                                         Sincerely,




                                         John Durant, Director
                                         Commercial Rulings Division













          SSingh:tj:typed 01/09/89