CLA-2-33:OT:RR:NC:N3:140
David Townsend
Dorsey & Whitney
50 South 6th Street, Minneapolis, MN 55104
RE: The tariff classification of Tei Fu Massage Lotion from the United States
Dear Mr. Townsend:
In your letter dated January 24, 2025, you requested a tariff classification ruling on behalf of your client, Nature’s Sunshine Products, Inc.
The subject product is described as Tei Fu Massage Lotion packaged for retail sale in a 4 fluid ounce tube. The active ingredients are listed as menthol, methyl salicylate and camphor. You indicate that these ingredients cool, soothe, provide pain relief and stimulate the skin.
Additional ingredients include water, cetearyl alcohol, eucalyptus oil, sweet almond oil, palmitic acid, butylene glycol, caprylic/capric triglyceride, glyceryl stearate, PEG-100 stearate, stearic acid, ceteareth-20, clove oil, phenoxylethanol, dimethicone, squalane, hydroxyethyl acrylate/sodium acryloyldimethyl taurate colpolymer, acrylates/C10-30 alkyl acrylate crosspolymer, xanthan gum, methylparaben, polysorbate 60, tetrasodium ethylenediamine tetraacetate, butylparaben, ethylparaben, isobutylparaben, propylparaben, allantoin, and aloe barbadensis leaf juice. Based on the submitted information, these ingredients function as solvents, moisturizers, skin conditioning agents, soothing agents, humectants, emulsifiers, preservatives, etc.
In your letter, you suggest classification in subheading 3004.90.9291, 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: Other.” You state that the subject product has a therapeutic function of providing a heating and cooling sensation to sore or aggravated muscles and skin. In our opinion, the Tei Fu Massage Lotion is considered to be a skin care preparation that is excluded by Chapter 30 Note 1 (e).
The applicable subheading for the Tei Fu Massage Lotion will be 3304.99.5000, HTSUS, which provides for “Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other.” The rate of duty will be free.
The subject product will be eligible for entry as American Goods Returned, provided the documentary requirements of 19 C.F.R. § 10.1 are satisfied. The applicable subheading for this product will be 9801.00.1098, HTSUS, which provides for “Products of the United States when returned after being exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: Other: Other.” Products classified in subheading 9801.00.1098, HTSUS, are free of duty.
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 at https://hts.usitc.gov/.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division