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Heading 4206 : Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.
This heading includes :(1) Catgut, manufactured by twisting strips of cleaned and dried gut, especially sheep's gut. Catgut is used mainly in the manufacture of rackets, of fishing tackle and of machinery parts.
The heading excludes, however, sterile surgical catgut or similar sterile suture materials (heading 30.06) or gut put up or prepared as musical instrument strings (heading 92.09). (2) Goldbeater's skin in rectangular (including square) pieces or cut to other shapes, and other articles of goldbeater's skin. (Goldbeater's skin is the prepared blind gut of sheep or other ruminant animals.) (3) Articles made from bladders, such as tobacco pouches; tendons made up as machinery belting, laces for machinery belting, etc. "Artificial" guts made by glueing together split natural guts also fall in this heading.
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clhs@clhs.co.kr 
070-4214-8300