June 29, 1995 CLA-2-30:S:N:N7:238 811343 CATEGORY: Classification
TARIFF NO.: 3004.90.9075; 1704.90.2005
Jeremy Ross Page, Esq.
Sandler, Travis & Rosenberg, P.A.
The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022
RE: The tariff classification of "VICKS" "VapoRub" Cream; "VICKS" "VapoRub"; "VICKS" Cough Drops; and "VICKS" Vitamin C Drops, from Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dear Mr. Page:
In your letter dated June 5, 1995, on behalf of your client, The Procter & Gamble Company (P&G"), you requested a tariff classification ruling.
The first two products, "VICKS" "VapoRub" Cream and "VICKS" "VapoRub" (ointment), are over-the-counter medicaments used to relieve nasal congestion and coughing due to colds. Both the cream and ointment contain the following active ingredients:
camphor (5.2% & 4.7%, respectively); menthol (2.8% & 2.6%, respectively; and eucalyptus oil (1.2%, for both). The cream is put up for retail sale in a plastic tube, and the ointment is put up for retail sale in a plastic jar.
The third product consists of cherry-flavored and menthol- flavored "VICKS" Cough Drops. You state in your letter that the cherry-flavored drops contain 99.2798% sugar (either sucrose or corn syrup and 0.1243% flavoring agents, while the menthol- flavored drops contain 99.4420% sugar (either sucrose or corn syrup) and 0.2080% flavoring agents. The drops are put up for retail sale in small, cardboard boxes (20 drops per box). The fourth product, "VICKS" Vitamin C Drops, also consists essentially of sugar (sucrose & corn syrup), while supplying 60 mg of Vitamin C per drop, which, according to the product labeling, provides 100% of the U.S. Recommended Daily Allowance. The drops are not indicated for use for the prevention or treatment of any disease or ailment. They are put up for retail sale in small, cardboard boxes (14 drops per box).
The applicable subheading for the "VICKS" "VapoRub" Cream and "VICKS" "VapoRub" (ointment) will be 3004.90.9075, 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 or in forms or packings for retail sale: Other: Other: Other:
Medicaments primarily affecting the eyes, ears or respiratory system: Cough and cold preparations." The rate of duty will be free.
The applicable HTS subheading for the "VICKS" Cough Drops and the "VICKS" Vitamin C Drops will be 1704.90.2005, HTS, which provides for: "Sugar confectionery ... not containing cocoa:
Other: Confections or sweetmeats ready for consumption: Other." The general rate of duty will be 6.8 percent ad valorem.
This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Jean F. Maguire Area Director New York Seaport