The tariff classification of fibrous paper-based sausage casings from Germany

N012747 July 18, 2007 CLA-2-48:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Kenneth G. Weigel Alston & Bird LLP The Atlantic Building 950 F Street, NW Washington, DC 20004-1404 RE: The tariff classification of fibrous paper-based sausage casings from Germany Dear Mr. Weigel: In your letter dated June 8, 2007, you requested a tariff classification ruling on behalf of your client, Wolff Celllulosics LLC. Samples of various types of sausage casings were submitted for our examination. The products at issue consisted of the following three varieties of paper-based fibrous artificial sausage casings: Walsroder Fibrous Casings are paper-based casings Walsroder FVP (Fibrous Vapor Proof) Casings are made identical to the Walsroder Fibrous Casings (item 1 above) except that an additional ultra-thin layer of saran coating is on the outside of the casing. Walsroder F Plus Casings are made identical to the Walsroder Fibrous Casings (item 1 above) except that an additional ultra-thin layer of saran coating is on the inside of the casing. Walsroder fibrous casings are made from fleece paper tubes that are impregnated with viscose. The paper tube is fed into a “precipitation bath” of sulfuric acid, which chemically transforms the liquid viscose into hardened regenerated cellulose. The cellulose-impregnated paper casings are run through several additional baths to wash the product. The casings are then subjected to chemical treatments, including a glycerin treatment. The cases are dried and wound into rolls. After importation the casings will be shirred or cut to length, clipped, tied and sold to large meat processors who fill the casings with the sausage preparation and close the open end to create a sausage. Walsroder FVP (Fibrous Vapor Proof) sausage casings are made in a similar manner to the fibrous casings, but in an additional step a thin layer of saran coating is laminated to the outside of the casings. Walsroder F Plus (Fibrous Plus Internal Coating) sausage casings are made in a similar manner to the fibrous casings, but in an additional step a thin layer of saran coating is laminated to the inside of the casings. You state that the paper tubing imparts the cross sectional strength necessary to withstand the stuffing, clipping, hanging, steaming and drying stages, while the saran coatings render the sausage casing impermeable to smoke, vapor, grease and moisture. According to information submitted with the request, the additional layer of saran featured in the FVP and F Plus models is ultra-thin and falls well short of being half the total thickness of the two layer combination. The Walsroder fibrous casings are produced in a manner similar to the sausage casings that were the subject of Vista International Packaging Corp. v. United States, 890 F. Supp. 1095 (C.I.T. 1995). The Court of International Trade held that those sausage casings had an essential character of the paper components and were properly classified in subheading 4823.90.85, HTSUS, as other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. The applicable subheading for the Walsroder fibrous sausage casings, described above, will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other (non-enumerated) articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers. The rate of duty will be free. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division