Therapeutic character controls excise classification when a product is used for dandruff treatment, not hair care cosmetic use.

Selenium Sulfide Lotion U.S.P. marketed as Selsun was treated as a medicament because its composition, label, literature, therapeutic use, and trade understanding showed it was intended for dandruff and related skin treatment. The active therapeutic ingredient was the main constituent, while the remaining ingredients served only as a base. Heading 33.05 and Chapter 33 Note 2 apply only to products that are in substance cosmetics or toilet preparations, which this product was not. Prior classification history, prescription-based sale, warnings, and medical directions on the label supported medicinal character, and the new tariff did not alter classification where the product's essential character remained unchanged.

---

---

Issues: Whether Selenium Sulfide Lotion U.S.P. marketed as Selsun was classifiable as a medicament under Heading 3003.19 of the Central Excise Tariff Act, 1985 or as a cosmetic under Heading 3305.90 of the Central Excise Tariff Act, 1985.

Analysis: The product was shown by its composition, label, literature, medical use, and trade understanding to be intended for treatment of dandruff and related skin conditions. The therapeutic ingredient was the active and main constituent, while the remaining ingredients functioned only as a base or medium. Heading 33.05 and Note 2 of Chapter 33 apply only where the product is in substance a cosmetic or toilet preparation put up for such use, and the product did not satisfy that description. The prior classification history, the earlier decision of the excise authorities, the prescription-based sale pattern, and the use of warnings and medical directions on the label all supported treatment of the product as a medicine rather than a cosmetic. The introduction of the new tariff did not by itself justify a change in classification where the product's essential character remained unchanged.

Conclusion: The product was classifiable as a medicament under Heading 3003.19 and not as a cosmetic under Heading 3305.90.

Ratio Decidendi: Classification depends on the true character, use, and common understanding of the product, and a preparation with a genuine therapeutic purpose is not rendered a cosmetic merely because it is packaged or described in a manner associated with hair care.

---