CLA-2-17:RR:NC:2:228 K84840
Mr. Angel Rodriguez
Panalpina
1776 On -The -Green
67 Park Place
Morristown, NJ 07960-7103
RE: The tariff classification of cough suppressant lozenges from England.
Dear Mr. Rodriguez:
In your letter dated March 30, 2004, on behalf of PEZ Manufacturing Corp., you requested a tariff classification ruling.
Samples and descriptive literature were submitted with your letter. The samples were examined and disposed of. Fishermen’s Friend Menthol Cough Suppressant Lozenges are oval shaped tablets available in different formulations and flavors. The original extra strong flavor (10 mg menthol) consists of capsicum, dextrin, eucalyptus oil, natural licorice, sugar, and tragacanth. The sugar free refreshing apple and cinnamon (4 mg. menthol) is made from aspartame, flavor, magnesium stearate, malic acid, potassium acesulfame, potassium sodium copper chlorophyllin, propylene glycol, and sorbitol. The sugar free refreshing mint (3 mg. menthol) is made from aspartame, magnesium stearate, peppermint oil, and sorbitol. The cherry flavored lozenge (5.75 mg menthol) is made from aspartame, flavor, magnesium stearate, potassium acesulfame, color, propylene glycol, and sorbitol. The lozenges are put up in foil lined pouches, pouches in boxes, or hinged metal boxes.
The applicable subheading for the Fisherman’s Friend original extra strong lozenges will be1704.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for sugar confectionery (including white chocolate), not containing cocoa …other…confections or sweetmeats ready for consumption … other…cough drops. The rate of duty will be free.
The applicable subheading for the Fisherman’s Friend sugar-free, apple and cinnamon, cherry, and refreshing mint flavored lozenges will be 2106.90.3900, HTS, which provides for food preparations not elsewhere specified or included…other… artificially sweetened cough drops. The rate of duty will be free.
The applicable subheading for the Fisherman’s Friend cherry flavor will be 3004.90.9176, 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.
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 Stanley Hopard at 646-733-3029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division