BIR Ruling

August 9, 1977 Winthrop-Stearns, Inc. 74 E. de los Santos Avenue Mandaluyong, Rizal Attention: Mr . R . R . Ronton S i r : This refers to your request that your products, namely: (1) Tussy Hand and Body Lotion, (2) Tussy Lemon Hand and Body Lotion, (3) Tussy Leon Moisturizer, and (4) Tussy Cleansing Cream "be classified as medicated products in accordance with Section 186 of the Tax Code." In reply, I have the honor to inform you that the aforementioned products are "toilet articles or preparations" within the purview of Section 184(c) of the Tax Code, which reads thus: "(c) Perfumes, essences, extracts, toilet waters, cosmetics, petroleum jelly, hair oils. pomades, hair dressings, hair restoratives, hair dyes, aromatic cachous, toilet powders, and any similar substance, articles or preparations by whatever name known or distinguished ; and any of the above which are used or applied or intended to be used or applied for toilet purposes; except tooth and mouth washes, dentifrices, tooth paste; and talcum or medicated toilet powders ." (Emphasis supplied) It will be noted from the abovequoted provision of the law that except for powder, there is no distinction between medicated toilet articles or preparations and those which are not. All toilet articles come within the purview of said law except possibly medicated pomade. (BIR Ruling No. 66-033, September 19, 1966) Consequently; even assuming that your abovementioned products are medicated, nevertheless they remain under the classification "toilet articles or preparations", subject to the 70% sales tax prescribed in Section 184 of the Tax Code. Very truly yours, EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8