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This heading covers medicinal preparations for use in the internal or external treatment or prevention of human or animal ailments. These preparations are obtained by mixing together two or more substances. However, if put up in measured doses or in forms or packings for retail sale, they fall in heading 30.04.
The heading includes :(1) Mixed medicinal preparations such as those listed in an official pharmacopoeia, proprietary medicines, etc., including those in the form of gargles, eye drops, ointments, liniments, injections, counter-irritant and other preparations not falling in heading 30.02, 30.05 or 30.06.
However, this should not be taken to mean that preparations listed in an official pharmacopoeia, proprietary medicines, etc. are always classified in heading 30.03. For example, anti-acne preparations which are designed primarily to cleanse the skin and which do not contain sufficiently high levels of active ingredients to be regarded as having a primary therapeutic or prophylactic effect against acne are to be classified in heading 33.04. (2) Preparations containing a single pharmaceutical substance together with an excipient, sweetening agent, agglomerating agent, support, etc. (3) Nutritional preparations for intravenous administration only, i.e., by injection or drip into a vein. (4) Colloidal solutions and suspensions (e.g., colloidal selenium) for medicinal purposes, but not including colloidal sulphur or single colloidal precious metals. Colloidal sulphur falls in heading 30.04 when put up in measured doses or in packings for retail sale for therapeutic or prophylactic uses and in heading 28.02 in all other cases. Single colloidal precious metals fall in heading 28.43 whether or not put up for medicinal use. Mixtures of colloidal precious metals or mixtures of one or more colloidal precious metals with other substances, for therapeutic or prophylactic purposes, are, however, classified in this heading. (5) Medicinal compound vegetable extracts including those obtained by treating a mixture of plants. (6) Medicinal mixtures of the plants or parts of plants of heading 12.11. (7) Medicinal salts obtained by the evaporation of natural mineral waters and similar products artificially prepared. (8) Concentrated waters from salt sources (such as Kreuznach waters) used in therapeutics; mixed salts prepared for medicinal baths (sulphurous, iodized, etc., baths), whether or not perfumed. (9) Health salts (e.g., a mixture of sodium hydrogencarbonate, tartaric acid, magnesium sulphate and sugar) and similar mixed effervescing salts used for medicinal purposes. (10) Camphorated oil, phenolated oil, etc. (11) Anti-asthmatic products such as anti-asthmatic papers and powders. (12) "Retarded effect medicaments" such as those consisting of a medicinal component fixed to a polymeric ion-exchanger. (13) Anaesthetics used in human or veterinary medicine or surgery. The provisions of the heading text do not apply to foodstuffs or beverages such as dietetic, diabetic or fortified foods, tonic beverages or mineral waters (natural or artificial), which fall to be classified under their own appropriate headings. This is essentially the case as regards food preparations containing only nutritional substances. The major nutritional substances in food are proteins, carbohydrates and fats. Vitamins and mineral salts also play a part in nutrition.
Similarly foodstuffs and beverages containing medicinal substances are excluded from the heading if those substances are added solely to ensure a better dietetic balance, to increase the energy-giving or nutritional value of the product or to improve its flavour, always provided that the product retains its character of a foodstuff or a beverage.
Moreover, products consisting of a mixture of plants or parts of plants or consisting of plants or parts of plants mixed with other substances, used for making herbal infusions or herbal "teas" (e.g., those having laxative, purgative, diuretic or carminative properties), and claimed to offer relief from ailments or contribute to general health and well-being, are also excluded from this heading (heading 21.06).
Further this heading excludes food supplements containing vitamins or mineral salts which are put up for the purpose of maintaining health or well-being but have no indication as to use for the prevention or treatment of any disease or ailment. These products which are usually in liquid form but may also be put up in powder or tablet form, are generally classified in heading 21.06 or Chapter 22.
On the other hand, the heading covers preparations in which the foodstuff or the beverage merely serves as a support, vehicle or sweetening agent for the medicinal substances (e.g., in order to facilitate ingestion).
In addition to foodstuffs and beverages, the heading excludes : (a) Goods of heading 30.02, 30.05 or 30.06. (b) Aqueous distillates or aqueous solutions of essential oils and preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties (Chapter 33). (c) Medicated soaps (heading 34.01). (d) Insecticides, disinfectants, etc., of heading 38.08.
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clhs@clhs.co.kr 
070-4214-8300