CLA-2-30:OT:RR:NC:N3:138
Ms. Paulina Radaczynska
BluePoint Laboratories
8 Eastgate Avenue
Little Island, N/A T45 NF24
Ireland
RE: The tariff classification of various pharmaceutical products packed for retail sale from India
Dear Ms. Radaczynska:
In your letter dated October 23, 2020, you requested a tariff classification ruling.
Hydrocortisone 1% cream, imported in 30 grams and 454 grams, is an adrenocortical hormone. It is indicated for the temporary relief of itching associated with minor skin irritations, inflammation and rashes due to eczema, psoriasis, insect bites, detergents, jewelry, cosmetics, soaps, and seborrheic dermatitis.
Bacitracin Ointment, imported in 144 x 0.9 grams, 14 grams and 28.4 grams, is a cyclic polypeptide antibiotic isolated from Bacillus subtilis. It is used as a first aid antibiotic to prevent infections.
Triple Antibiotic Ointment, imported in 0.5 ounces and 1 ounce, is a combination antibiotic containing Neomycin, Bacitracin and Polymyxinb, as the active ingredients. It is used to prevent infections in minor cuts, scrapes and burns.
Miconazole Nitrate Cream 2%, imported in 1 ounce, 1.5 ounces and 15 grams, is an antifungal cream. It is used to treat skin infections such as athlete's foot, jock itch, ringworm, and other fungal skin infections (candidiasis).
Clotrimazole Cream 1%, imported in 0.5 ounces, 15 grams and 28 grams, is an antifungal used to treat athlete’s foot, jock itch and ringworm.
Tolnaftate Cream 1%, imported in 1 ounce and 15 grams, is an antifungal medicament. It is indicated for the treatment and prevention of athlete’s foot and ringworm.
Methyl Salicylate/Menthol Cream, imported in 3 ounces, is a topical analgesic used to treat minor aches and pains of the muscles/joints (e.g., arthritis, backache, sprains).
The applicable subheading for the Hydrocortisone Cream 1% will be 3004.32.0000, 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, containing hormones or other products of heading 2937: Containing corticosteroid hormones, their derivatives or structural analogues.” The rate of duty will be free.
The applicable subheading for the Bacitracin Ointment and the Triple Antibiotic Ointment will be 3004.20.0060, 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, containing antibiotics: Other: Other.” The rate of duty will be free.
The applicable subheading for the Miconazole Nitrate Cream 2%, the Clotrimazole Cream 1% and the Tolnaftate cream 1% will be 3004.90.9210, 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: Anti-infective medicaments: Other.” The rate of duty will be free.
The applicable subheading for the Methyl Salicylate/Menthol Cream will be 3004.90.9228, 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 non-hormonal 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 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