May 16 CBP Bulletin Revokes Rulings on Homeopathic Remedies and Men's Vests
In the May 16, 2012 issue of the U.S. Customs and Border Protection Bulletin (Vol. 46, No.21), CBP published two notices of its revocation of its rulings and treatment regarding the tariff classification of homeopathic remedies and men's vests.
Revocations Are Effective July 16
CBP is revoking these rulings, as well as any treatment CBP previously accorded to substantially identical transactions, effective for merchandise entered or withdrawn from warehouse for consumption on or after July 16, 2012.
Homeopathic Remedies
| Item: Homeopathic remedies for various psychosomatic ailments (such as stress, lack of focus, restoration of energy, etc.). The products are prepared from plant material, flower heads, and natural spring water, and are sold in different forms (solid pills, lozenges, or liquid sprays/droplets). The liquid remedies are 27% alcohol by volume and 70% water. The products are regulated as drugs under the Federal Food, Drug, and Cosmetic (FD&C) Act. |
| New Ruling: HQ H145541 (dated 4/4/12), revokes HQ H086082 (dated 2010) |
| Old HTS/Rate: Liquid form: 2208.90.80, 21.1¢/pf.liter (Other undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume), Lozenge form: 2106.90.99, 6.4% (Other food preparations not elsewhere specified or included) |
| New HTS/Rate: 3004.90.91, free (Other 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) |
| Reason: CBP said medicaments principally prepared for therapeutic or prophylactic use are regulated as a drug and are packaged for oral, parenteral, or dermatological administration. The ultimate purchaser expects that the products will cure their condition or reduce its symptoms, and are used according to a strict dosage schedule with a time limit on the recommended use. By contrast, food supplements are simply packaged for oral ingestion as a capsule, tablet, powder, or liquid. They are put up in packaging with indications that they maintain general health or well-being, and are often used daily without a strict dosage schedule or time limit recommended. Because the subject homeopathic products contain an active ingredient officially included in the Homeopathic Pharmacopoeia of the U.S. (HPUS) and are packaged with statements of the specific ailments or symptoms for which the product is to be used; the recommended dosage; etc., CBP finds they are classified as medicaments in heading 3004. Therefore, CBP states its earlier ruling in this case is in error and that, by application of GRI 1, the subject homeopathic products are properly classified in subheading 3004.90.91. |
(See ITT's Online Archives 11101215 for summary of the proposed revocation of this ruling.)
Men's Vests
| Item: Men's bonded vest. It is composed of three layers of bonded fabric. The outer layer is a woven fabric that is 92% polyester and 8% spandex. The middle layer is composed of thermoplastic polyurethane and the inner layer is a knit fabric that is 100% polyester. |
| New Ruling: HQ H136897 (dated 04/03/12), NY N084077 (2010) |
| Old HTS/Rate: 6110.30.3030, 32% (men's knitted or crocheted vest) |
| New HTS/Rate: 6211.33.0054, 16% (other garment of man-made fibers) |
| Reason: CBP previously classified the vests in Chapter 61 (knitted or crocheted apparel) according to the vests' inner layer of knit fabric. However, CBP said an article of apparel that consists of multiple layers of fabric is a composite article classified based on the material of the outer layer, subject to any exceptions for parts or accessories that materially contribute to the article's usefulness and impart the essential character. In this case, CBP states that there are no such parts or accessories. As the outer layer is woven and of polyester and spandex fabric, both man-made fibers, CBP finds the vest is classified under Chapter 62 (woven apparel) and specifically provided for under subheading 6211.33.00 as other men's or boys' garments of man-made fibers. |
(See ITT's Online Archives 11123017 for summary of the proposed revocation of this ruling.)