CLA-2-30:OT:RR:NC:N3:138

Ms. Kelly Jo Cox
Mylan Pharmaceuticals Inc
5005 Green Bag Road
Morgantown, WV 26505

RE: The tariff classification of VIAGRA® Tablets and Sildenafil Citrate Tablets, in dosage form, from France

Dear Ms. Cox:

In your letter dated March 26, 2021, you requested a tariff classification ruling.

VIAGRA®, imported in 25 mg, 50 mg, and 100 mg tablets, is a medicinal preparation containing Sildenafil Citrate, a phosphodiesterase-5 (PDE5) inhibitor indicated for the treatment of erectile dysfunction (ED).

Sildenafil Citrate, imported in 25 mg, 50 mg, and 100 mg tablets, is the generic equivalent of Viagra indicated for the treatment of erectile dysfunction (ED) and for the treatment of pulmonary arterial hypertension.

The applicable subheading for the VIAGRA® Tablets and Sildenafil Citrate Tablets in dosage form will be 3004.90.9220, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Cardiovascular medicaments.” 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 the World Wide Web at https://hts.usitc.gov/current.

This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.

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 Judy Lee at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division