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N2805902016-11-10New YorkClassification

The tariff classification of Budesonide Capsules from India and Perphenazine Tablets from Italy

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of Budesonide Capsules from India and Perphenazine Tablets from Italy

Ruling Text

N280590 November 10, 2016 CLA-2-30:OT:RR:NC:N2:238 CATEGORY: Classification TARIFF NO.: 3004.32.0000; 3004.90.9135 Mr. Pradeep Shah Zydus Pharmaceuticals USA, Inc. 73 Route 31 N Pennington, NJ 08534 RE: The tariff classification of Budesonide Capsules from India and Perphenazine Tablets from Italy Dear Mr. Shah: In your letter dated October 25, 2016, you requested a tariff classification ruling. Budesonide Capsules, imported in 3 mg, is a medicinal preparation containing Budesonide, a non-halogenated corticosteroid derivative, as the active ingredient. It is indicated for the treatment of mild to moderate Crohn’s disease. Perphenazine Capsules, imported in 2 mg, 4 mg, 8 mg and 16 mg, is a medicinal preparation containing Perphenazine, an antipsychotic drug, as the active ingredient. It is indicated for the treatment of schizophrenia and for the control of severe nausea and vomiting. The applicable subheading for the Budesonide Capsules in dosage form will be 3004.32.0000, 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: Containing hormones or other products of heading 2937 but not containing antibiotics: Containing corticosteroid hormones, their derivatives or structural analogues.” The rate of duty will be free. The applicable subheading for the Perphenazine Tablets in dosage form will be 3004.90.9135, 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 central nervous system: Antidepressants, tranquilizers, and other psychotherapeutic agents.” The rate of duty will be free. 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 on World Wide Web at https://hts.usitc.gov/current. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Judy Lee at judy.h.lee@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division