CLA-2-38:OT:RR:NC:N3:139
Jiwon Kwon
Cusan Customs Service Incorporated
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul 07806
Korea
RE: The tariff classification of a nasal spray from Korea
Dear Jiwon Kwon:
In your letter, made on behalf of your client LUCA AICell Incorporated, dated July 24, 2025, and a
subsequent email, you requested a tariff classification ruling.
The merchandise in question is a nasal spray with the product name of LUCA V-Defense Nasal Spray. You
state that its use is to protect the nasal mucosa from infection by respiratory viruses and allergens by forming
a physical barrier when sprayed into the nose. You state that it consists of water, and other ingredients.
In your letter you suggest subheading 3004.90.9289, 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 eyes, ears, or respiratory system: Other: Other.” We disagree. The label
submitted states the product is “drug free” that can be used every day and over extended periods to protect
the nasal mucosa by forming a physical barrier when sprayed into the nose. Therefore, the subject product is
not a medicament indicated for the treatment of a disease or ailment and will be classified elsewhere.
The applicable subheading for the LUCA V-Defense Nasal Spray will be 3824.99.9397, HTSUS, which
provides for “ Prepared binders … chemical products and preparations … (including those consisting of
mixtures of natural products), not elsewhere specified or included: Other: …Other”.. The general rate of duty
will be 5 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of South Korea
will be subject to an additional ad valorem rate of duty of 15 percent. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.32, in addition to subheading 3824.99.9397, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 John Bobel at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division