N355683 N3 Ruling Active

The country of origin of Phenylephrine Hydrochloride Ophthalmic Solution, USP 10% in dosage form

Issued November 25, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1201, 2002, 6332, 1993, 2018, 2025, 1982, 1992

Headings: 1201, 2002, 6332, 1993, 2018, 2025, 1982, 1992

Product description

are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being

CBP rationale

substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In this case, we find the mixing of the active ingredient Phenylephrine Hydrochloride (Taiwan origin) with the inactive ingredients into the final dosage Phenylephrine Hydrochloride Ophthalmic Solution in India does not result in a substantial transformation and the country of origin will be Taiwan. 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.

Full text

N355683
November 25, 2025
OT:RR:NC:N3:138
CATEGORY: Origin Madhur Singhal Mankind Pharma Limited 208, Okhla Industrial Estate, Phase-3 New Delhi 110020 India RE: The country of origin of Phenylephrine Hydrochloride Ophthalmic Solution, USP 10% in dosage form Dear Mr. Singhal: In your letter dated November 3, 2025, you requested a country of origin ruling on Phenylephrine Hydrochloride Ophthalmic Solution, USP 10%. Phenylephrine Hydrochloride Ophthalmic Solution, 10% is a medicinal preparation containing Phenylephrine Hydrochloride, an alpha- 1 adrenergic receptor antagonist, as the active ingredient. It is indicated to dilate the pupil. You stated that the active pharmaceutical ingredient (API), Phenylephrine Hydrochloride is manufactured in Taiwan and that the finished ophthalmic solution in dosage form is made in India. In India, Phenylephrine Hydrochloride will be mixed with various inactive ingredients to produce the final Phenylephrine Hydrochloride Ophthalmic Solution in dosage form. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In this case, we find the mixing of the active ingredient Phenylephrine Hydrochloride (Taiwan origin) with the inactive ingredients into the final dosage Phenylephrine Hydrochloride Ophthalmic Solution in India does not result in a substantial transformation and the country of origin will be Taiwan. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Judy Lee at [email protected].
Sincerely,
(for) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

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