CLA-2 CO:R:C:G 083710 SS; 833417 NY

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

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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.

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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.

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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