The tariff classification of Neutrogena Rapid Clear Stubborn Acne Leave-On Mask in retail form, from Canada

N263375 April 17, 2015 CLA-2-30:OT:RR:NC:2:238 CATEGORY: Classification TARIFF NO.: 3004.90.9145 Ms. Andrea Abraham Meeks, Sheppard, Leo & Pillsbury 1735 Post Road, Suite 4 Fairfield, CT 06824 RE: The tariff classification of Neutrogena Rapid Clear Stubborn Acne Leave-On Mask in retail form, from Canada Dear Ms. Abraham: In your letter dated March 31, 2015, you requested a tariff classification ruling on behalf of your client, Neutrogena Corporation. A photocopy of the label representing the product, put up in a 2 ounce tube, is submitted with your inquiry for our review. Neutrogena Rapid Clear Stubborn Acne Leave-On Mask is an over the counter preparation containing 2.5 percent of Benzoyl Peroxide, as the active ingredient. The directions for use on the product’s label state to clean the skin thoroughly before applying and to cover the entire affected area with a thin layer one to three times daily. It is only indicated for the treatment of acne. In your letter you indicated that the Leave-On Mask is a vanishing formula that is designed to be used on your entire face to treat and control acne. You further indicated that it is not washed off or removed and it is not designed to cleanse the skin. The applicable subheading for the Neutrogena Rapid Clear Stubborn Acne Leave-On Mask in retail form will be 3004.90.9145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Medicaments (excluding goods of heading 3002, 3005 or 3006) 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: Dermatological agents and local anesthetics.” The rate of duty will be free. 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 merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov. 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 Judy Lee at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division