9602.00.10.40 - Unfilled gelatin capsules

This HTS subheading specifically addresses unfilled gelatin capsules. These are hollow, capsule-shaped containers primarily made from unhardened gelatin. Their primary purpose is to encase pharmaceutical ingredients, dietary supplements, or other substances for oral administration, facilitating ease of ingestion and controlled release. The key defining characteristic is their construction from gelatin, excluding those classified under heading 3503, which pertains to gelatin used as adhesive or food additive.

The distinction between this subheading and its sibling, 9602.00.10.80 ("Other"), lies in specificity. While the "Other" subheading would capture any other articles made from worked unhardened gelatin not elsewhere specified, this subheading is exclusively for the empty, manufactured capsules. This precise classification allows for accurate tracking and tariff application for a distinct product type within the broader category of gelatin articles.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 9602.00.10.40 is definitive for all unfilled gelatin capsules. Practical classification relies on verifying the material composition as unhardened gelatin and the form as an unfilled capsule designed for filling.