CLA-2-30:S:N:N7:238 811343
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport