Base
R034672006-03-24New YorkClassification

The tariff classification of Tamiflu® (oseltamivir phosphate) capsules from Switzerland

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 2026-05-09 · Updates monthly

Summary

The tariff classification of Tamiflu® (oseltamivir phosphate) capsules from Switzerland

Ruling Text

NY R03467 March 24, 2006 CLA-2-30:RR:NC:2:238 R03467 CATEGORY: Classification TARIFF NO.: 3004.90.9110 Mr. Edward Kelly Lufthansa Technik Bldg 23, North Service Road JFK Int’l Airport Jamaica, NY 11430 RE: The tariff classification of Tamiflu® (oseltamivir phosphate) capsules from Switzerland Dear Mr. Kelly: In your letter dated March 15, 2006, on behalf of your client, Lufthansa German Airlines, you requested a tariff classification ruling. The subject product, Tamiflu® (oseltamivir phosphate) is a medicament, put up in capsule form, containing 75 mg of the antiviral agent, oseltamivir phosphate, as the active ingredient. Tamiflu® is indicated for the treatment and prevention of influenza. The applicable subheading for Tamiflu® (oseltamivir phosphate) capsules will be 3004.90.9110, 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 (including those in the form of transdermal administration systems) or in forms or packings for retail sale: Other: Other: Other: Anti-infective medicaments: Other.” 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 http://www.usitc.gov/tata/hts/. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act, which is regulated by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act can be obtained by calling the FDA at 1-888-463-6332, or at the website: www.fda.gov/opacom/laws/fdcact/fdctoc.htm. This merchandise may also be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is also regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling the FDA at 301-575-0156, or at the website: www.fda.gov/oc/bioterrorism/bioact.html. 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division