CLA-2-30:RR:NC:N2:238

Ms. Wina Tran
Solstice Medicine Company
215 West Ann Street
Los Angeles, CA 90012

RE: The tariff classification of Coltalin, Children’s Coltalin in chewable tablets, Coltalin-ND, Coltalin-DM and Fortolin in tablet form, from Hong Kong

Dear Ms. Wing:

In your letter dated August 29, 2007, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

The subject products, Coltalin, Children’s Coltalin, Coltalin-ND and Coltalin-DM all consist of medicinal preparations used in the treatment of the common cold and flu. Each of these products contains the following active ingredients: Coltalin- 325 mg Acetaminophen, 2mg Chlorpheniramine Maleate, 5 mg Phenylephrine Hydrochloride Children’s Coltalin- 80 mg Acetaminophen, 0.5 mg Chlorpheniramine Maleate, 1.25 mg Phenylephrine hydrochloride Coltalin-ND- 325 mg Acetaminophen, 5 mg Phenylephrine Hydrochloride Coltalin-DM- 325 mg Acetaminophen, 2mg Chlorpheniramine Maleate, 10 mg Dextromethorphan hydrobromide, 5 mg Phenylephrine Hydrochloride The last product, Fortolin only contains 500 mg of the active ingredient Acetaminophen, which is an analgesic. The applicable subheading for the Coltalin, Children’s Coltalin, Coltalin-ND and Coltalin-DM in tablet form, will be 3004.90.9176, 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 (including those in the form of transdermal administration systems) or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the eyes, ears or respiratory system: Cough and cold preparations." The rate of duty will be free. The applicable subheading for the Fortolin in tablet form, will be 3004.90.9128, 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: Medicaments primarily affecting the central nervous system: Analgesics, antipyretics and nonhormonal anti-inflammatory agents: Other." 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 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 Harvey Kuperstein at 646-733-3033.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division