CLA-2-35:RR:NC:SP:236 K89023

Ms. Virginie Brousseau
Biodroga, Inc.
Post Office Box 1031
Hudson, Quebec
JOP 1HO Canada

RE: The tariff classification of unfilled hard gelatin capsules from China

Dear Ms. Brousseau:

In your letter dated August 13, 2004, you requested a tariff classification ruling.

The applicable subheading for the unfilled hard gelatin capsules will be 3503.00.5510, Harmonized Tariff Schedule of the United States (HTS), which provides for Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 3501: Other Edible gelatin. The rate of duty will be 3.8% plus 2.8 cents per kg.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division