In the June 7, 2023, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying flea drops as insecticides under HTSUS 3808.91.2501 (6.5 percent duty) rather than as veterinary drugs under HTSUS 3004.90.9203 (duty-free).
The subject goods consist of six plastic snap-open tubes put up for retail sale in a paperboard container. Each tube contains a formulated insecticide indicated for topical application on dogs and cats to kill fleas. The two active ingredients are sodium lauryl sulfate (seven percent) and citric acid (five percent), both of which are considered pesticides by the Environmental Protection Agency. The inert ingredients are hydrogenated vegetable oil, soybean oil, and glycerin.
CBP explains that the flea drops are not a treatment for a disease or an affliction because they do not have an effect on the pet’s body. Instead, they attract and interfere with the life cycles of the infesting pests. In response to public comments CBP said that while heading 3004 is a principle use provision, the flea drops are not part of a class or kind of goods of that heading because they do not include any ingredients with a therapeutic or prophylactic function.
Ruling HQ H232357 will revoke rulings NY F86615 and NY A84405 to reflect this change, effective with respect to goods entered or withdrawn from warehouse for consumption on or after Aug. 6.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.
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