A product that contains 60 mg of codeine and 325 mg of acetaminophen is most likely classified as:

A product containing 60 mg of codeine combined with 325 mg of acetaminophen is classified as a Schedule III controlled substance. This classification is based on the specific formulation and strength of the codeine present. In the United States, products that combine certain quantities of codeine with non-narcotic ingredients, such as acetaminophen, fall under Schedule III if they contain no more than 90 mg of codeine per dosage unit.

The rationale behind this regulation is to balance the therapeutic benefits of codeine—used for its analgesic properties—while also considering the potential for abuse. Schedule III drugs have a lower potential for abuse relative to Schedule I and II substances but still require regulation to ensure safe use and prevent misuse.

For context, substances classified under Schedule II have a higher potential for abuse and include stronger opioids, while Schedule IV drugs have an even lower potential for abuse compared to Schedule III. Not a controlled substance would indicate that the product does not contain any scheduled substances. Therefore, the combination of the specified amounts of codeine and acetaminophen leads to the classification of this product under Schedule III.