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As per the prevalent law and classification Apex court has held that, " the expression Sloans Balm and Sloans Rub " fall under Sub-Heading 3003.30 and not under 3003.10 of the Tariff Act.
Tariff classification: Sloans Balm and Sloans Rub placed under medicated topical preparations, not the alternate heading. Classification dispute over topical proprietary preparations marketed as Sloans Balm and Sloans Rub; the operative determination places these products within Sub Heading 3003.30 rather than Sub Heading 3003.10 of the Tariff Act, based on the products' character and the tariff terminology.
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