U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3003.90.0000
$87.3M monthly imports
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Court Cases
6 cases
CIT & Federal Circuit
Ruling Age
27 years
2 related rulings
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of VIAGRA (sildenafil citrate) blend, imported in bulk form from a foreign trade subzone
NY D83637 November 2, 1998 CLA-2-30:RR:NC:2:238 D83637 CATEGORY: Classification TARIFF NO.: 3003.90.0000 Mr. Steve Shyne Pfizer Inc. 100 Jefferson Road Parsippany, NJ 07054 RE: The tariff classification of VIAGRA (sildenafil citrate) blend, imported in bulk form from a foreign trade subzone Dear Mr. Shyne: In your letter dated October 8, 1998, with additional information submitted via telefax on October 19, 1998, you requested a tariff classification ruling. You indicate that Pfizer intends to import the active ingredient in VIAGRA , sildenafil citrate (New York Ruling Letter B87488), which it manufactures in Ireland, for admission into Pfizer's U.S. foreign trade subzone(s) as nonprivileged foreign merchandise. Once in the subzone, the sildenafil citrate wil be mixed with various excipients (i.e., inert ingredients) to produce the VIAGRA blend, which will then be entered for consumption into the commerce of the United States for processing into VIAGRA tablets (New York Ruling Letter D82810) at other Pfizer locations. The applicable subheading for VIAGRA blend, entered for consumption into the commerce of the United States from a foreign trade subzone, will be 3003.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "[M]edicaments ... consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale: 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
Other CBP classification decisions referencing the same tariff code.