The tariff classification of Empty Hard Gelatin Capsules (LockType) from Republic of Korea.

NY 804031 November 28, 1994 CLA-2-96:S:N:N7:236 804031 CATEGORY: Classification TARIFF NO.: 9602.00.1040 Ms. Susan Kohn Ross Ross & Associates 5777 West Century Blvd. Suite 520 Los Angeles, CA 90045-5659 RE: The tariff classification of Empty Hard Gelatin Capsules (Lock Type) from Republic of Korea. Dear Ms. Ross: In your letter dated October 12, 1994, on behalf of your client ExtractsPlus,Inc., you requested a tariff classification ruling. The prospective import is as follows: Components of Capsules Name: Empty Hard Gelatin Capsules Item No: Size O Color (Cap/Body): Clear/Clear Code No: 51A/51A Ingredients Gelatin Glycerin Sodium Lauryl Sulfate Purified Water The term "hard" or "hardened" for Customs purposes means that gelatin has been treated with formaldehyde, phenol or other preservative to convert the gelatin to a plastic material. Information supplied by this importer indicate no such treatment took place. In our opinion this material is not "hardened gelatin". The applicable subheading for the Empty Hard Gelatin Capsules will be 9602.00.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for unfilled gelatin capsules. The rate of duty will be 4.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport