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L85447 L8 Ruling Active

The tariff classification of Cura-Heat from Japan

Issued June 8, 2005 by U.S. Customs and Border Protection.

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L8 L85447 (June 8, 2005)

Tariff classification

HTS codes: 3004.90.9128

Headings: 3004

Product description

The submitted sample, designated as “Cura-Heat,” consists of a plastic container, with a screw-on cap and an integral foam applicator, filled with 2.5 oz of a clear liquid containing (percent by weight) methyl salicylate (10%), menthol (5.2%), camphor (5.2%) and capsaicin (0.25%) as the active ingredients. Cura-Heat is indicated for use as an external analgesic for the temporary relief of minor aches and pains of muscles and joints associated with simple backache, arthritis, strains, bruises, and sprains. The liquid-filled plastic containers will, in turn, be put up packaged for retail sale in paperboard boxes.

CBP rationale

The applicable subheading for the subject product 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: Other.

Full text

NY L85447 June 8, 2005 CLA-2-30:RR:NC:2:238 L85447 CATEGORY: Classification TARIFF NO.: 3004.90.9128 Mr. Yoon H. Dyer Hankyu International Transport (USA), Inc. 230-19 Int’l Airport Center Blvd., Suite 1000 Jamaica, NY 11413 RE: The tariff classification of Cura-Heat from Japan Dear Mr. Dyer: In your letter dated June 1, 2005, on behalf of your client, Kobayashi Healthcare, Inc., you requested a tariff classification ruling. The submitted sample, designated as “Cura-Heat,” consists of a plastic container, with a screw-on cap and an integral foam applicator, filled with 2.5 oz of a clear liquid containing (percent by weight) methyl salicylate (10%), menthol (5.2%), camphor (5.2%) and capsaicin (0.25%) as the active ingredients. Cura-Heat is indicated for use as an external analgesic for the temporary relief of minor aches and pains of muscles and joints associated with simple backache, arthritis, strains, bruises, and sprains. The liquid-filled plastic containers will, in turn, be put up packaged for retail sale in paperboard boxes. The applicable subheading for the subject product 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: 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 are administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number 1-888-463-6332. 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

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