December 22 & 29 CBP Bulletin Notices on Homeopathic Products and Small Chocolate Lentils
In the December 22 and 29, 2004 issues of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 38, No. 52 and Vol. 39, No. 1), CBP issued notices: (a) revoking two classification rulings on homeopathic products, and (b) revoking a classification ruling on small chocolate lentils. CBP states that it is also revoking any treatment it has previously accorded to substantially identical transactions that are contrary to its position in these notices.
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According to CBP, the revocations regarding the homeopathic products are effective for merchandise entered or withdrawn from warehouse for consumption on or after February 20, 2005 (except for one company that requested that the applicable revocation be effective upon publication in the CBP Bulletin (i.e., December 22, 2004).)
The revocation regarding the small chocolate lentils is effective for merchandise entered or withdrawn from warehouse for consumption on or after February 27, 2005.
CBP also states that these notices cover any rulings on the subject merchandise that may exist but have not been specifically identified.
Revocation of Three Classification Rulings
Homeopathic Products. At issue in HQ 967075 are various homeopathic liquid and tablet preparations. At issue in HQ 967363 are "Drink Ease" tablets, marketed for the relief of alcoholic hangovers, and "No Jet Lag" tablets, marketed for relief of tiredness associated with air travel.
The subject homeopathic products contain an active ingredient or ingredients officially included in the Homeopathic Pharmacopoeia of the U.S. (HPUS) and are packaged with statements of (1) the specific diseases, ailments or their symptoms for which the product is to be used; (2) the concentration of active substance or substances contained therein; (3) dosage; and (4) mode of application, in accordance with the requirements of the Federal Food Drug and Cosmetic Act (FFDCA) ("statements").
CBP is issuing HQ 967075 and HQ 967363 in order to revoke HQ 964882 and HQ 964188, respectively and reclassify the products in HTS 3004.90.9190 as "other medicamentsfor therapeutic or prophylactic uses, etc." rather than in HTS 2106.90.9998 as "other food preparations not elsewhere specified or included."
CBP previously ruled that homeopathic products that do not contain a significantly detectable amount of the claimed ingredient should not be classified in HTS Chapter 30 as medicaments. However, upon further consideration, CBP states that it is no longer of the view that the relevant standard in classifying homeopathic products is the ability to detect the presence of the active ingredient.
Accordingly, CBP states that homeopathic products, which are considered by the Food and Drug Administration (FDA) as drugs because they contain an active ingredient(s) officially included in the HPUS and are packaged with the statements described above, are classified in HTS 3004.90.9190.
(See ITT's Online Archives or 10/29/04 news, 04102935, for BP summary of the proposed revocations.)
new: 3004.90.9190, duty-free; previous: 2106.90.9998, 6.4%
Small Chocolate Lentils. At issue are small lentil-shaped articles, with chocolate centers that are coated with a hard glaze of different colors, that will be used by bakeries as decorations on cakes and pastries, and inside cookies. The lentils' ingredients are as follows: sugar, 68%; cocoa butter, 10%; cocoa liquor, 9%; etc.
CBP is issuing HQ 966723 in order to revoke NY I86136 and reclassify the lentils in HTS 1806.90.4900 as "other articles containing over 65% by dry weight of sugar as described in Additional U.S. Note (AUSN) 2 to Chapter 17" rather than in HTS 1806.90.9090 as "other chocolate and other food preparations containing cocoa."
Because the lentils are decorative components that will be combined by commercial bakers with other ingredients (cakes, pastries, and cookie dough), CBP states that they are described by AUSN 2 to Chapter 17. Therefore, CBP states that the lentils are properly classified in HTS 1806.90.4900.
(See ITT's Online Archives or 11/10/04 news, 04111055, for BP summary of the proposed revocation.)
new: 1806.90.4900, 37.2/kg 6%; previous: 1806.90.9090, 6%.
CBP states that products classified in HTS 1806.90.4900 are subject to additional duties based on their value, as described in HTS 9904.17.17 to 9904.17.48.
December 22 and 29, 2004 CBP Bulletins (Vol. 38, No. 52 and Vol. 39, No. 1) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/