The tariff classification of Vicks® Chloraseptic® Sore Throat Lozenges from Germany

NY E82841 June 7, 1999 CLA-2-30:RR:NC:2:238 E82841 CATEGORY: Classification TARIFF NO.: 3004.90.9045 Mr. Roger J. Crain Customs Science Services, Inc. 3506 Frederick Place Kensington, MD 20895-3321 RE: The tariff classification of Vicks® Chloraseptic® Sore Throat Lozenges from Germany Dear Mr. Crain: In your letter dated May 26, 1999, on behalf of yor client, Procter & Gamble Distributing Co., you requested a tariff classification ruling. The submitted sample consists of a retail-sale paperboard box containing 18 Vicks® Chloraseptic® Sore Throat Lozenges, which are put up in three blister packs ( 6 lozenges/ blister pack). The printed label on the box states that each lozenge contains (in addition to 10 mg of menthol) 6 mg of Benzocaine. Dorland’s Illustrated Medical Dictionary (28th ed.) indicates that Benzocaine “[i]s a local anesthetic, applied topically to the skin and mucous membranes, “ while Remington’s Pharmaceutical Sciences (18th ed.) states that Benzocaine is indicated for use as a topical anesthetic, and “[i]s included in proprietary creams, lozenges, ointments, powders, sprays and suppositories to relieve pain of denuded skin surfaces and inflamed mucous membranes.” According to the label, the lozenges are indicated for the temporary relief of sore mouth, sore throat, occasional minor mouth irritation and pain, and pain associated with canker sores. The applicable subheading for the subject product will be 3004.90.9045, 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: Dermatological agents and local anesthetics.” 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 301-443-1544. 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 212-637-7068. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division