Tariff classification of medicaments depends on substance and evidence, not a label reference alone

Ferrous Gluconate Tablets were treated as medicaments under Heading 3003.20 because the product was shown to be listed in the U.S. Pharmacopoeia, and no evidence established that it was a special preparation made by the manufacturer. The presence of the word "REMED" on the label was insufficient by itself to make the product a patent or proprietary medicament under Heading 3003.10, since a monograph or label reference identifying the manufacturer does not alter classification. On that basis, the classification challenge failed and the tablets were not shown to fall within the patent or proprietary category.

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Issues: Whether Ferrous Gluconate Tablets were classifiable as patent or proprietary medicaments under Heading 3003.10, or as other medicaments under Heading 3003.20, in view of the prominent use of the word "REMED" on the label.

Analysis: The product was shown to be a medicament mentioned in the U.S. Pharmacopoeia, and no evidence was produced to establish that it was a special preparation made by the manufacturer. The only basis for the Revenue's objection was the presence of the word "REMED" on the label. A mere monograph or label indicating the manufacturer does not, by itself, make the medicine patent or proprietary. On that principle, the label reference was insufficient to alter the tariff classification.

Conclusion: The tablets were not shown to be patent or proprietary medicaments, and the Revenue's challenge to classification failed.

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