The tariff classification of children’s aspirin tablets, enteric-coated aspirin tablets, and calcium carbonate antacid tablets from China

NY K87058 June 21, 2004 CLA-2-30:RR:NC:2:238 K87058 CATEGORY: Classification TARIFF NO.: 3004.90.9128; 3004.90.9155 Ms. Barbara J. Azzaretti A & Z Pharmaceutical Inc. 180 Oser Avenue, Suite 300 Hauppauge, NY 11788 RE: The tariff classification of children’s aspirin tablets, enteric-coated aspirin tablets, and calcium carbonate antacid tablets from China Dear Ms. Azzaretti: In your letter dated June 11, 2004, you requested a tariff classification ruling. The first product consists of children’s orange-flavored, chewable, aspirin tablets. Each tablet contains 81mg of aspirin, which is indicated for use as an analgesic, antipyretic and anti-inflammatory drug. The tablets will supplied in plastic bottles (30 tablets/bottle) that are, in turn, packaged in paperboard boxes for retail sale. The second product consists of enteric coated (delayed release) aspirin tablets. The tablets, each containing 81mg of aspirin, are indicated for use as a pain reliever, as well as in a low-strength aspirin regimen. The tablets will supplied in plastic bottles (50 tablets/bottle) that are, in turn, packaged in paperboard boxes for retail sale. The third product consists of chewable, antacid tablets, each of which contains 500mg of calcium carbonate. The tablets come in assorted colors and flavors, and are put up for retail sale in plastic bottles containing 50 tablets. The applicable subheading for the first and second products will be 3004.90.9128, 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 (including those in the form of transdermal administration systems) 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 HTS subheading for the antacid tablets will be 3004.90.9155, HTS, 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: Medicaments primarily affecting the digestive system: Antacids.” 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 1-888-443-6332. 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