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NY N027180




May 7, 2008

CLA-2-90:OT:RR:NC:N1:105

CATEGORY: CLASSIFICATION

TARIFF NO.: 9027.80.4530

Mr. Charles Hulsey
Omnis Health, LLC
535 Enterprise Avenue
Conway, AK 72032

RE: The tariff classification of a blood glucose monitoring system along with test strips from Taiwan

Dear Mr. Hulsey:

In your letter dated April 15, 2008, you requested a tariff classification ruling. A sample was provided. It will be returned to you as requested.

Although you did not reference our letter to you, your letter is actually a reply to our request for further information, N025509, regarding your March 25, 2008 ruling request for this item.

In your March 25 letter, you stated that:

Included in the boxes are:
Blood Glucose Voice Meter
Lancing Device
Log Book
User Manual
(2) AAA Batteries
Case
Spanish Instructions
Lancets - 10 count

The strips are packaged with 50 individual strips per tube.

In your April 15 letter, presumably in response to our questions 3 and 4, you stated that:

These meters do not use optical radiations of any form in its operation.

Therefore, it is not similar in operation to the blood glucose meters classified in HTSUS 9027.50 as in New York Ruling Letter H86837, 1-29-02.

You did not answer our question 5, i.e., “Does the blood glucose monitoring system meet the term electrical as defined in Additional US Note 2 to Chapter 90?”

You have also stated that:

The reading of the meter is generated as a result of blood reacting with enzymes on the test strip, but requires an electrical charge generated by 2 (AAA) batteries to display the results to the patient.

That does not explain how the measurement of the glucose level is made. However, since you state it has no optical elements, we will assume, unless you advise to the contrary, that its principle of operation is similar to the one described in New York Ruling Letter M80115, 1-30-06, i.e., PRINCIPLE OF THE PROCEDURE When glucose in the Control Solution reacts with the reagents on the test strip, an electrical current is produced which is proportional to the glucose concentration in the Control Solution. The glucose concentration is calculated by the meter, based on the current measured.

You propose classification in HTSUS 9018.90. However, the Harmonized System Explanatory Note to its 9018 states: The heading does not cover:

 (q)    Instruments and appliances used in laboratories to test blood, tissue fluids, urine, etc., whether or not such tests serve in diagnosis (generally heading 90.27). From your description, we take it that that the monitoring system box will be packaged for retail sale with the smaller box of 50 test strips. We consider that to be a set in which the glucose meter supplies its essential character.

The applicable subheading for your blood glucose monitoring system along with test strips will be 9027.80.4530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other, electrical, non-optical instruments and appliances for chemical analysis. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.

Sincerely,

Robert B. Swierupski
Director,

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