CLA-2-33:OT:RR:NC:N3:140
Rhona M. Keeler
NorthStar Healthcare
3300 Cork Airport Business Park
Cork, T12 XN72
Ireland
RE: The tariff classification of Clobetasol Propionate Shampoo from Canada
Dear Ms. Keeler:
In your letter dated January 06, 2022, you requested a tariff classification ruling.
The subject product is a medicated shampoo which is imported to the United States from Canada. It is imported in retail “dosage form” packets. The active ingredient is stated to be Clobetasol Propionate. The shampoo is used to treat corticosteroid-responsive dermatoses and plaque psoriasis of the scalp.
We note that the shampoo is not classified in chapter 30 of the HTSUS as it is excluded. Chapter 30 note (e) indicates that the chapter excludes preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties.
The applicable subheading for the Clobetasol Propionate Shampoo imported in retail form, will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for use on the hair: Shampoos….. The general rate of duty will be free.
Goods of Canada that meet the terms of the United States-Mexico-Canada Agreement (USMCA), when marked or eligible to be marked as goods of Canada, and entered under the above 10-digit HTS number may also be exempt from the Merchandise Processing Fee (MPF).
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division