CLA-2-33:OT:RR:NC:2:240
Ms. Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury
1735 Post Road, Suite 4
Fairfield, Connecticut 06824
RE: The tariff classification of Neutrogena® Naturals Acne Spot Treatment, Neutrogena® Naturals Acne Cream Cleanser, and Neutrogena® Naturals Acne Foaming Scrub from Canada
Dear Ms. Abraham:
In your letter dated December 18, 2012, you requested a tariff classification ruling on behalf of your client Neutrogena Corporation. Samples were submitted for review with your inquiry, and will be retained by this office.
Your inquiry pertains to the classification of three acne products: Neutrogena® Naturals Acne Spot Treatment, Neutrogena® Naturals Acne Cream Cleanser, and Neutrogena® Naturals Acne Foaming Scrub.
Neutrogena® Naturals Acne Spot Treatment, a medicinal preparation containing 1% salicylic acid as the active ingredient, is indicated only for the treatment of acne. The product, put up in a 0.75 oz. tube packaged for retail sale in a cardboard box, is applied topically to the skin.
Neutrogena® Naturals Acne Cream Cleanser, a cleansing preparation containing 1% salicylic acid as the active ingredient, is indicated for the treatment of acne. The inactive ingredients consist of water, cetyl alcohol, glycerin, sucrose cocoate, hydroxypropyl starch phosphate, coco-glucoside, potassium cetyl phosphate, cedrusa, atlantica bark extract, portulaca oleracea extract, menthol, xanthan gum, sodium phytate, butylene glycol, sodium benzoate, and fragrance. The product, put up in 5 oz. tube packaged for retail sale, is marketed for use as a cleanser for acne prone skin.
Neutrogena® Naturals Acne Foaming Scrub, a cleansing preparation containing 1% salicylic acid as the active ingredient, is indicated for the treatment of acne. The inactive ingredients consist of water, glycerin, decyl glucoside, jojoba esters, propanediol, polyglyceryl-10 oleate, xanthan gum, cedrus atlantica bark extract, portulaca oleracea extract, butylene glycol, glyceryl oleate, hydroxypropyl starch phosphate, coco-glucoside, sodium phytate, sodium benzoate, and fragrance. The product, put up in 4.2 oz. tube packaged for retail sale, is marketed for use as a cleanser for acne prone skin.
You contend that the Neutrogena® Naturals Acne Cream Cleanser and Neutrogena® Naturals Acne Foaming Scrub are cleansers classifiable in subheading 3401.30.5000, HTSUS, which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other.
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The ENs to heading 3304 provide in part for “anti-acne preparations (other than soaps of heading 3401), which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a therapeutic or prophylactic effect against acne”. Neutrogena® Naturals Acne Cream Cleanser and Neutrogena® Naturals Acne Foaming Scrub are cleansers for use on acne prone skin, as noted on the retail tube “Clinically proven acne medicine treats and helps prevent breakouts”. Heading 3401 provides for medicated soaps containing boric acid, salicylic acid, sulphur, sulphonamides, or other medicinal substances, which are in the forms of bars, cakes, molded pieces or shapes, flakes, powder, paste or aqueous solution. Although the products before review are cleansers containing salicylic acid, they are not sold in the form of a cake, bar, or molded pieces. Preparations for washing the skin, in the form of liquid or cream and put up for retail sale, consisting wholly or partly of synthetic organic surface active agents, whether or not containing soap are provided for in subheading 3401.30. Salicylic acid is the active ingredient in the Neutrogena facial cleansers rather than the organic surface active agents. The Neutrogena anti-acne cleaners are preparations for the care of the skin classifiable in heading 3304.
The applicable subheading for the Neutrogena® Naturals Acne Cream Cleanser and Neutrogena® Naturals Acne Foaming Scrub will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Beauty or make-up preparations and preparations for the care of the skin, including sunscreen or suntan preparations: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the Neutrogena® Naturals Acne Spot Treatment will be 3004.90.9145, which provides for Medicaments (excluding goods of heading 3002, 3005 or
3006) 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: Dermatological agents and local anesthetics. 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/.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 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 Stephanie Joseph at (646) 733-3268.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division