CLA-2-35:RR:NC:SP:236 M87566

Ms. Fay Szeto
Jas Forwarding Inc.
2280 208th Street
Torrance, CA 90501

RE: The tariff classification of Gelatin from Korea

Dear Ms. Szeto:

In your letter dated October 17, 2006, on behalf of your client, PlusPharma, Inc., you requested a tariff classification ruling.

Our laboratory analyzed the sample you submitted. In your letter you state that the gelatin will be used to produce gelatin capsules.

The applicable subheading for the Gelatin will be 3503.00.5510, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem plus 2.8 cents per kg.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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