U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3306.90.0000
$12.9M monthly imports
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Court Cases
7 cases
CIT & Federal Circuit
Ruling Age
4 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly
The tariff classification of AVSystems Spray from Costa Rica
N322906 December 8, 2021 CLA-2-33:OT:RR:NC:N3:140 CATEGORY: Classification TARIFF NO.: 3306.90.0000 Mr. Juan Zúñiga Hernandez CA Trade Consulting Group S.A. INTUS Centro Generador de Negocios 700 metros al este del Colegio Federado de Ingenieros y Arquitectos Edificio Régimen de Mutualidad, San José, Costa Rica RE: The tariff classification of AVSystems Spray from Costa Rica Dear Mr. Hernandez: In your letter dated November 22, 2021, you requested a tariff classification ruling on behalf of your client, AVSystems Costa Rica, Limitada. You indicate that the instant product is being imported into the United States from Costa Rica by AVSystems. You describe the product as a preparation for oral and skin hygiene with enhanced antiviral protection. It is being imported in retail packaging ready for use. The product is in a plastic (pump) spray bottle. It is stated to be an isotonic solution in deionized water which is fortified with “microelements and organic substances: (in pertinent part): K, Cu, P, Mn, metabolites of symbiotic bacteria of the human body, including: Bifidobacterium sp, Lactobacillus delbrueckii subsp. Bulgaricus, Faecalibacterium prausnitzii, Lactobacillus acidophilus.” The AVSystems spray is stated to contain metabolites of the normal human microflora. This solution is suggested to produce four main actions: activation of the normal human microflora in the fight against foreign, pathogenic microorganisms and viruses; stimulation of immunity by signaling substances; cytostatic effect, introduction of cells infected with any viruses into apoptosis, suppression of the growth of pathogenic bacteria and fungi (at the same time, the spray does not act on the virus itself); removal of inflammatory processes, and stimulation of wound healing. You indicate that it is your opinion that the instant product is classified in “subheading 3306.90, in the application of the General Interpretation Rule 1, 5b and 6, mainly due to its use in oral hygiene.” We agree, based on the instant product not meeting the parameters of Chapter 30 of the HTSUS, in addition to application of HTSUS Section VI Note 2. The applicable subheading for the AVSystems Spray will be 3306.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “preparations for oral or dental hygiene including denture fixative pastes and powders: other.” The rate of duty will be free. 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. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Paul Hodgkiss at Paul.Hodgkiss@.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division