CLA-2-37:OT:RR:NC:N4:414
Category: Classification
Tariff NO.: 3307.90.000
Mr. Robert A. Basinski
Director, Global Trade Compliance
The Cooper Companies, Inc.
370 Woodclif Drive
Fairport, NY 14450
RE: The tariff classification of contact lens solution and a carrying case from Great Britain
Dear Mr. Basinski:
In your letter dated January 15, 2015, you requested a tariff classification ruling.
The merchandise includes 12 ounce bottles of unlabeled contact lens solution and a contact lens carrying case. You state that the unlabeled plastic bottles of contact lens solution will be shipped to the United States where they will be consigned to an unrelated third party who will adhere labels to the bottles of solution. Additionally, you describe the shipment as containing equal numbers of plastic contact lens carrying cases which will be packaged together, in the United States, in a cardboard box with the newly labeled solution. You refer to the U.S. co-packaged goods as a “kit” and because the items are sold boxed together, suggest that they should be classified as a set with the tariff determined according to their essential character.
The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state in Note X to Rule 3 (b) of the General Rules of Interpretation (GRIs), that the term “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need and carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In that the contact lens solution and case are not imported packaged for retail sale “in a manner suitable for sale directly to users without repacking” they cannot be considered a set for customs’ purposes and must be classified separately.
The contact lens solution, imported in a 12 ounce bottle, is a multipurpose solution that cleans and disinfects contact lenses. The product consists of a sterile 3 percent hydrogen peroxide solution, containing 0.000025 percent poloxamer, stabilized with phosphoric acid and buffered with phosphates.
The applicable subheading for the contact lens solution will be 3307.90.0000, HTSUS, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the contact lens case. Your request for a classification ruling should include a sample of the contact lens case. When this information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration (FDA). Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number 888-723-3366, 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 Barbara Kiefer at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division