CLA-2-30:OT:RR:NC:N2:238
Mr. Mark D. Pinchok
Bayer International Trade Center Corporation
651 Colliers Way, Suite 414
Weirton, WV 26062
RE: The tariff classification of Dr. Scholl’s Corn Removers and Callus Removers Duragel™ Technology from Brazil
Dear Mr. Pinchok:
In your letter dated April 19, 2017, on behalf of Bayer HealthCare, LLC, you requested a tariff classification ruling. Samples were provided with your letter and will be retained by this office for reference only.
The first product, Dr. Scholl’s Corn Removers are packaged for retail sale and consists of 5 cushions and 6 medicated discs containing 40% of salicylic acid, as the active ingredient. It is used to remove corns. The directions for use states to wash and dry the affected area, apply the medicated disc with the adhesive side adhering to the skin and cover the medicated disc with the enclosed cushion. This procedure should be repeated every 48 hours as needed for up to 14 days until the corn is removed.
The second product, Dr. Scholl’s Callus Removers are packaged for retail sale and consist of 4 cushions and 4 medicated discs containing 40% of salicylic acid, as the active ingredient. It is used to remove calluses. The directions for use is the same as the corn removers.
You suggest classification in subheading 3005.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Coated or impregnated with pharmaceutical substances.” In our opinion, the medicated disc containing 40 % of salicylic acid and the cushions are not similar to the exemplars listed in heading 3005 and will be classified elsewhere.
The applicable subheading for the Dr. Scholl’s Corn Removers and Callus Removers Duragel Technology packed for retail sale will be 3004.90.9245, 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: Dermatological agents and local anesthetics.” 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 https://hts.usitc.gov/current.
This merchandise 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.
In your letter, you also requested for the tariff classification of Corn and Callus Cushions Duragel Technology without the medicated disc containing salicylic acid. In order to issue a ruling, we need samples of these products in their retail packaging with the instructions included. List materials and if composed of plastic, state the type of plastic.
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 Judy Lee at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division