CLA-2-29:OT:RR:NC:N3:140
Robin Grover
Law Office of Robin W. Grover
1016 7th Street, S.E.
Washington, DC 20003-3627
RE: The tariff classification of YMS Methyl Salicylate Pharma and YMS Methyl Salicylate 150 STD from
France
Dear Mr. Grover:
In your letter dated August 28, 2025, you requested a tariff classification ruling on behalf of your client,
Novacyl, Inc.
The subject products YMS Methyl Salicylate Pharma and YMS Methyl Salicylate 150 STD, are both
described as methyl salicylate, CAS No. 119-36-8. You indicate that the YMS Methyl Salicylate Pharma is
used primarily in external analgesic drug products and the YMS Methyl Salicylate 150 STD in the production
of homosalate and octisalate. Both compounds will be imported as liquids in bulk form.
You suggest classification in subheading 2918.23.3000, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “Carboxylic acids with phenol function but without other oxygen function,
their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other esters of salicylic acid and their
salts: Other: Other: Products described in additional U.S. note 3 to section VI.” We disagree. According to
Hawley’s Condensed Chemical Dictionary (Sixteenth Edition), methyl salicylate has the following uses:
flavor in foods, beverages, pharmaceuticals, ordorant, perfumery, and UV absorber in sunburn lotions.
Therefore, it is more specifically provided for elsewhere.
The applicable subheading for the YMS Methyl Salicylate Pharma and YMS Methyl Salicylate 150 STD will
be 2918.23.2000, HTSUS, which provides for “Carboxylic acids with phenol function but without other
oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: Other esters of
salicylic acid and their salts: Other: Odoriferous or flavoring compounds.” The general rate of duty will be
6.2 percent.
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 the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 2918.23.2000, 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/.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which
are administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be
obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and
Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C.,
20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to
[email protected], or by visiting their website at www.epa.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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division