R01783 R0 Ruling Active

The tariff classification of WellPatch® Cough & Cold Soothing Vapor Pads from China

Issued April 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3004.90.9176

Headings: 3004

Product description

The subject product, WellPatch® Cough & Cold Soothing Vapor Pads, is an OTC topical antitussive (cough suppressant) medicament, in the form of soft, flexible, self-adhesive gel-pads, each of which measures 2½” x 4”. The pads contain (by weight) camphor (5%), eucalyptus oil (1.25%) and menthol (2.7%), which constitute the active ingredients. The gel layer of the pad is protected by a layer of plastic film, which is removed prior to application of the pad at the base of the throat or on the chest. Placement of the pad in these areas of the body is stated to allow for the vapors produced by the active ingredients to reach the nose and mouth. The product is indicated for the temporary relief of coughs due to minor throat and bronchial irritation associated with a cold. The pads are put up for retail sale in a paperboard box containing a resealable pouch holding six pads. .

CBP rationale

six pads. . The applicable subheading for the subject product will be 3004.90.9176, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Cough and cold preparations.” 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.

Full text

NY R01783 April 15, 2005 CLA-2-30:RR:NC:2:238 R01783 CATEGORY: Classification TARIFF NO.: 3004.90.9176 Ms. Deborah Clune PBB Global Logistics, Inc. 670 Young Street Tonawanda, NY 14150 RE: The tariff classification of WellPatch® Cough & Cold Soothing Vapor Pads from China Dear Ms. Clune: In your letter dated April 8, 2005, on behalf of your client, The Mentholatum Company, Inc., you requested a tariff classification ruling. The subject product, WellPatch® Cough & Cold Soothing Vapor Pads, is an OTC topical antitussive (cough suppressant) medicament, in the form of soft, flexible, self-adhesive gel-pads, each of which measures 2½” x 4”. The pads contain (by weight) camphor (5%), eucalyptus oil (1.25%) and menthol (2.7%), which constitute the active ingredients. The gel layer of the pad is protected by a layer of plastic film, which is removed prior to application of the pad at the base of the throat or on the chest. Placement of the pad in these areas of the body is stated to allow for the vapors produced by the active ingredients to reach the nose and mouth. The product is indicated for the temporary relief of coughs due to minor throat and bronchial irritation associated with a cold. The pads are put up for retail sale in a paperboard box containing a resealable pouch holding six pads. . The applicable subheading for the subject product will be 3004.90.9176, 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: Medicaments primarily affecting the eyes, ears or respiratory system: Cough and cold preparations.” 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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