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N361118 New York Ruling Active

The country of origin of Clobetasol Propionate Lotion 0.05%, in dosage form

Issued May 18, 2026 by U.S. Customs and Border Protection.

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NY N361118 (May 18, 2026)

Tariff classification

HTS codes: 2026, 1992, 2002, 1993, 1201, 6332, 1982, 2018

Headings: 2026, 1992, 2002, 1993, 1201, 6332, 1982, 2018

Product description

05%, indosage form.Clobetasol Propionate Lotion 0.05% is a synthetic corticosteroid. It is indicated for the relief of theinflammatory and pruritic manifestations of corticosteroid-responsive dermatoses in patients 18 years of ageor older.

CBP rationale

substantial transformation analysis is applicable. See, e.g.,Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether asubstantial 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, the active ingredient Clobetasol Propionate is made in India and the mixing of the API with theinactive ingredients into the final lotion is also made in India. Therefore, we find the country of origin of theClobetasol Propionate Lotion in dosage form will be India.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public HealthSecurity and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which areadministered by the U.S.

Full text

N361118May 18, 2026OT:RR:NC:N3:138
CATEGORY: OriginPrakash RajendranViona Pharmaceuticals Inc.20 Commerce Drive, Suite 340Cranford, NJ 07016RE: The country of origin of Clobetasol Propionate Lotion 0.05%, in dosage formDear Mr. Rajendran:In your letter dated
April 29, 2026
, you requested a country of origin ruling on Propionate Lotion 0.05%, indosage form.Clobetasol Propionate Lotion 0.05% is a synthetic corticosteroid. It is indicated for the relief of theinflammatory and pruritic manifestations of corticosteroid-responsive dermatoses in patients 18 years of ageor older.You stated that the active pharmaceutical ingredient (API), Clobetasol Propionate, is manufactured in Indiaand that the finished lotion in dosage form is also made in India. In India, Clobetasol Propionate will bemixed with various inactive ingredients to produce the final Clobetasol Propionate Lotion 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 asubstantial 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, the active ingredient Clobetasol Propionate is made in India and the mixing of the API with theinactive ingredients into the final lotion is also made in India. Therefore, we find the country of origin of theClobetasol Propionate Lotion in dosage form will be India.This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public HealthSecurity and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which areadministered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, andCosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or byvisiting their website at www.fda.gov.
The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Judy Lee at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division

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