The tariff classification of Golden Lion Balm (Red) and Hudson’s Inhaler from Thailand

NY D89635 April 8, 1999 CLA-2-30:RR:NC:2:238 D89635 CATEGORY: Classification TARIFF NO.: 3004.90.9028; 3004.90.9085 Mr. Donald Hugh Maclachlan Pattaya P.O. Box 33 Pattaya City 20260, Thailand RE: The tariff classification of Golden Lion Balm (Red) and Hudson’s Inhaler from Thailand Dear Mr. Maclachlan: In your letter dated March 11, 1999, on behalf of your client, Jack Chia Industries (Thailand) Ltd., you requested a tariff classification ruling. The first submitted sample, Golden Lion Balm (Red), consists of a reddish-brown waxlike substance (“balm”) put up for retail sale in a small, paper-wrapped, glass jar. According to your letter, the balm is composed of the following ingredients:15% menthol, 8% camphor, 4% clove oil, 10% peppermint oil, 6% eucalyptus oil, 10% cajuput oil, and 47% “essential base.” It is indicated for use as a topical analgesic to relieve minor muscular aches and pains. The second submitted sample, Hudson’s Inhaler, consists of a nasal inhaler which is put up blister-packed for retail sale. According to your letter, the inhaler contains the following ingredients: 33.5% menthol, 23% eucalyptus oil, 10% peppermint oil, 10% camphor, and 24.5% “essential oil.” It is indicated for the relief of nasal congestion. The applicable subheading for Golden Lion Balm (Red) will be 3004.90.9028, 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: Medicaments primarily affecting the central nervous system: Analgesics, antipyretics and nonhormonal anti-inflammatory agents: Other.” The rate of duty will be free.  The applicable subheading for Hudson’s Inhaler will be 3004.90.9085, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Other: 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 301-443-1544. 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