December 16, 2008
TARIFF NO.: 3004.90.9128
Ms. Gauthier Barthco International One CVS Drive Woodsocket, RI 02895
RE: The tariff classification of Cold & Hot Medicated Patch and Pain Relieving Patch from Korea
Dear Ms. Gauthier:
In your letter dated December 2, 2008, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
The first sample, Cold & Heat Medicated Patch, Item # 403004, consists of a resealable pouch containing five self-adhesive rectangular patches constructed of non woven polyester. The patches are indicated for the temporary relief of minor aches and pains associated with bruises, cramps, arthritis, etc. Each patch measures approximately 4 inches wide by 8 inches long and is best used for back and large areas.
The second sample, Pain Relieving Patch, Item # 402999, consists of four individually sealed patches constructed of non woven polyester contained inside a paper box. The patches are indicated for the temporary relief of minor aches and pains of muscles and joints associated with arthritis, sprains, bruises, etc. Each patch measures approximately 4 inches wide by 5 1/2 inches long and is best used for the back to hip area.
Both of these items contain the active ingredient Menthol 5%, which is an analgesic. Menthol is used as an irritant drug that acts locally on the skin. It has the ability to chemically trigger the cold-sensitive nerve receptors, thus causing a cooling sensation that it provokes when inhaled, eaten, or applied to the skin. Local analgesic effects accompany the sensation of coolness. Menthol also stimulates the heat-sensory nerve endings and may cause a counterirritant warm feeling (deflecting pain). In the subject presentations the patches act as the carriers/delivery systems for the menthol.
The applicable subheading for both the Cold & Heat Medicated Patch, Item # 403004 and Pain Relieving Patch, Item # 402999 will be 3004.90.9128, Harmonized Tariff Schedule of the United States (HTSUS), 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 central nervous system: Analgesics, antipyretics and nonhormonal anti-inflammatory agents: Other." 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 product 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 Harvey Kuperstein at (646) 733-3033.
Sincerely, Robert B. Swierupski Director National Commodity Specialist Division