The tariff classification of a "Contact Lens Solution" from Holland
Issued September 6, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3307.90.0000
Headings: 3307
Product description
The product, packaged for retail sale in a 12 oz. bottle, is a multipurpose solution that cleans and disinfects contact lenses. The product contains poloxamer, sodium phosphate buffer, sodium chloride and disodium edetate preserved with 0.0001% polyhexanide. As stated in your letter, the solution is a prophylactic treatment in the prevention of ocular eye infections. In your letter you suggest classification under 3004.90.9185, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured dosed (including those in the form of transdermal administration systems) or in forms or packings for retail sale. Based on the legal language of the Tariff Schedule, Chapter 33, Note 4 clearly provides for the inclusion of contact lens solutions in heading 3307. The Note states that “The expression “perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.” Furthermore, even if the contact lens solution were to be described as “a prophylactic in the prevention of ocular infection,” Chapter 30, Note 1(d) excludes from that Chapter all preparations of headings 3304 through 3307 even if they have therapeutic or prophylactic properties. Therefore,
CBP rationale
the applicable subheading for the contact lens solution will be 3307.90.0000, HTSUS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included.
Full text
N015658 September 6, 2007 CLA-2-33:RR:E:NC:2:240 CATEGORY: Classification TARIFF NO.: 3307.90.0000 Mr. John M. Szabocsik Szabocsik and Associates 203 N. Wabash Avenue Ste 1200 Chicago, IL 60601 RE: The tariff classification of a "Contact Lens Solution" from Holland Dear Mr. Szabocsik: In your letter dated August 10, 2007 you requested a tariff classification ruling. The product, packaged for retail sale in a 12 oz. bottle, is a multipurpose solution that cleans and disinfects contact lenses. The product contains poloxamer, sodium phosphate buffer, sodium chloride and disodium edetate preserved with 0.0001% polyhexanide. As stated in your letter, the solution is a prophylactic treatment in the prevention of ocular eye infections. In your letter you suggest classification under 3004.90.9185, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured dosed (including those in the form of transdermal administration systems) or in forms or packings for retail sale. Based on the legal language of the Tariff Schedule, Chapter 33, Note 4 clearly provides for the inclusion of contact lens solutions in heading 3307. The Note states that “The expression “perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.” Furthermore, even if the contact lens solution were to be described as “a prophylactic in the prevention of ocular infection,” Chapter 30, Note 1(d) excludes from that Chapter all preparations of headings 3304 through 3307 even if they have therapeutic or prophylactic properties. Therefore, the applicable subheading for the contact lens solution will be 3307.90.0000, HTSUS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem. 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 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 Stephanie Joseph at 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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