Base
D827091998-10-05New YorkClassification

The tariff classification of "Boxing Muscle Oil," put up in 120 mL glass bottles, from Thailand

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of "Boxing Muscle Oil," put up in 120 mL glass bottles, from Thailand

Ruling Text

NY D82709 October 5, 1998 CLA-2-30:RR:NC:2:238 D82709 CATEGORY: Classification TARIFF NO.: 3004.90.9028 Held & Associates, Inc. 1120 Erie Street P.O. Box 34470 North Kansas City, MO 64116-0870 RE: The tariff classification of "Boxing Muscle Oil," put up in 120 mL glass bottles, from Thailand Gentlemen: In your letter dated September 23, 1998, on behalf of your client, Title Boxing, LLC., you requested a tariff classification ruling. The submitted sample, "Boxing Muscle Oil", consists of a glass bottle, with a plastic screw-on cap, containing 120 mL (4 fl. oz.) of an amber-colored liquid. According to the label affixed to the bottle, the liquid is described as a "boxing liniment," and is composed of (by weight) 31% methyl salicylate, 1% menthol, and 68% water. The liniment is applied topically, and massaged into the affected area to relieve muscular pain and spasms, bruises, and sprains. The sample is being returned as requested. The applicable subheading for the subject product will be 3004.90.9028, Harmonized Tariff Schedule of the United States (HTS), which provides for: "[M]edicaments ... 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 nonhormonal anti-inflammatory agents: Other." The rate of duty will be free. This merchandise may be subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 301-443-6553. 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 Harvey Kuperstein at 212-466-5770. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division