Product classification for massage oil turned on skin-care marketing, supporting cosmetic tariff treatment over medicine classification.

Ad-vitamin Massage Oil Forte was held not to be a patent or proprietary medicine under sub-heading 3003.19 because the materials relied on, including product literature, purchase orders, medical opinions and earlier case law, did not displace the earlier classification view. The product had to be classified under the new tariff on the basis of its own headings and interpretative scheme, and prior treatment under the old tariff was not conclusive. Its marketing and sale as a massage oil for skin care supported treatment as a cosmetic and toilet preparation under sub-heading 3304.00.

---

---

Issues: Whether Ad-vitamin Massage Oil Forte was classifiable under sub-heading 3003.19 as a patent or proprietary medicine or under sub-heading 3304.00 as a cosmetic and toilet preparation.

Analysis: The product had already been classified against the assessee in an earlier Tribunal decision on substantially the same facts and materials. The later plea for reconsideration was examined with reference to the product literature, purchase orders, medical opinions and earlier case law, but these materials did not displace the earlier view. Classification under the new tariff had to be determined according to its own headings and interpretative scheme, and prior treatment under the old tariff did not by itself control the result. The record showed the product was marketed and sold as a massage oil for skin care, which supported classification as a preparation for skin use rather than as a medicine.

Conclusion: The product was not classifiable under sub-heading 3003.19 as a patent or proprietary medicine. It was correctly classifiable under sub-heading 3304.00 as a cosmetic and toilet preparation, and the appeal failed.

---