H82745 H8 Ruling Active

The tariff classification of Tears Plus® lubricant eye drops

Issued July 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3004.90.9085

Headings: 3004

Product description

The submitted sample, Tears Plus® lubricant eye drops, consists of a clear, colorless, sterile liquid, put up in a sealed, plastic squeeze-bottle, with a screw-on cap. The plastic bottle contains 0.5 fl. oz. of sterile liquid, and is put up packed for retail sale in a paperboard package. The liquid contains (by weight) the following active ingredients: 1.4% polyvinyl alcohol and 0.6% povidone (polyvinylpyrrolidone). The drops are indicated for the temporary relief of burning, irritation and discomfort due to dryness of the eye or due to exposure to wind or sun. They are also indicated for use as a protectant against further irritation.

CBP rationale

The applicable subheading for the subject product will be 3004.90.9085, Harmonized Tariff Schedule of the United States (HTS), 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 eyes, ears or respiratory system: Other: Other.

Full text

NY H82745 July 5, 2001 CLA-2-30:RR:NC:2:238 H82745 CATEGORY: Classification TARIFF NO.: 3004.90.9085 Ms. Iliana G. Fuller Allergan, Inc. 2525 Dupont Drive P.O. Box 19534 Irvine, CA 92623-9534 RE: The tariff classification of Tears Plus® lubricant eye drops Dear Ms. Fuller: In your letter dated June 19, 2001, you requested a tariff classification ruling. The submitted sample, Tears Plus® lubricant eye drops, consists of a clear, colorless, sterile liquid, put up in a sealed, plastic squeeze-bottle, with a screw-on cap. The plastic bottle contains 0.5 fl. oz. of sterile liquid, and is put up packed for retail sale in a paperboard package. The liquid contains (by weight) the following active ingredients: 1.4% polyvinyl alcohol and 0.6% povidone (polyvinylpyrrolidone). The drops are indicated for the temporary relief of burning, irritation and discomfort due to dryness of the eye or due to exposure to wind or sun. They are also indicated for use as a protectant against further irritation. The applicable subheading for the subject product will be 3004.90.9085, Harmonized Tariff Schedule of the United States (HTS), 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 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

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