CLA-2 RR:CR:GC 962581 HMC
Leonard L. Rosenberg, Esq.
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: Carrying Case for Accu-Check Diabetes Monitoring System.
Dear Mr. Rosenberg:
This is in response to your letter, dated February 3, 1999, on behalf of Bag Factory, Inc., regarding the tariff classification of carrying cases for the Accu-Check Diabetes Monitoring System under the Harmonized Tariff Schedule of the United States (HTSUS). Headquarters Ruling letter ("HQ") 561283, dated August 26, 1999, considered your request for classification of the same merchandise under subheading 9817.00.96, HTSUS, as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories that are specially designed or adapted for use in the foregoing articles. We regret the delay.
FACTS:
The facts set forth in HQ 561283 are as follows:
The article under consideration is described as a carrying case for a diabetes monitoring system. This system is designed to permit a diabetic patient to perform reliable blood glucose self-monitoring (i.e., ascertaining whether the patient’s capillary whole blood glucose value is either too high or too low) as a necessary part of treatment. The system consists of a blood glucose monitor (with batteries), ten instant test strips, an adjustable lancet device with ten lancets, control solution, a self-test diary, a user’s manual and reference guide which are all contained within a carrying case.
To perform the necessary test, the patient must place a test strip into the monitor and, after pricking a fingertip with the lancet device, apply a drop of blood to the center of the strip’s test pad. The monitor automatically begins to measure the patient’s blood glucose level as soon as it senses the drop of blood on the strip. After approximately twelve seconds, the test results are displayed on the monitor. A visual color check can then be made immediately following the test by comparing the reaction color on the test strip with the color chart on the test strip vial. This visual check can be used to confirm the value obtained by the monitor. Once a patient’s blood glucose level is determined, he or she can then, if necessary, inject insulin.
The sample carrying case under consideration, measures approximately 4"x 6"x 1½", and contains a zipper that extends along three sides of the pouch, permitting the pouch to lie flat when fully opened. Although the sample submitted is made of vinyl, we are informed that other materials (e.g., leather or textile) may be used for the outermost covering in future shipments. Regardless of the material used on the outside of the case, the inside of the cases will all have identical features. Into the left side of the case are sewn two elastic bands: one horizontal band designed to hold the round vial of test strips and a second vertical band designed to hold the two-inch monitor. We are informed that future imports may include two vertical bands to provide better support for the monitor. Into the center or spine of the case is sewn a smaller, vertical elastic band designed to hold the lancet device. The right side of the case includes a zippered textile (or plastic) pouch designed to hold the individual lancets and bottle of control solution as well as a small pocket to hold the self-test diary and reference guide.
You indicate that the carrying cases imported by your client are sold only to the manufacturer of the diabetes monitoring system, who has supplied the specifications and material necessary for their manufacture.
ISSUE:
Whether the carrying cases for the diabetes monitoring system is classifiable as other parts and accessories of electrical instruments and apparatus.
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The HTSUS provisions under consideration are as follows:
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimenters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof (con.):
9027.90 Microtomes; parts and accessories:
Parts and accessories:
Of electrical instruments and apparatus:
Other:
9027.90.54 Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.40, 9027.50 and 9027.80
* * *
4202 Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper:
Other:
4202.92 With outer surface of sheeting of plastic or of textile materials:
Other:
4202.92.90 Other
There is no dispute that the diabetic monitoring system is described by heading 9027, HTSUS. You contend that the carrying cases should be classified under subheading 9027.90.54, HTSUS, because they are accessories that facilitate the use and handling of a diabetes monitoring system. You state that based on Note 2 to Chapter 90, the merchandise is precluded from classification in heading 4202, HTSUS.
Chapter 90, Note 2, HTSUS, states, in part, that subject to Note 1, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this chapter or of chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 9033.
Chapter 90, Note 2 controls and the carrying cases may not be classified under subheading 4202.92.90, HTSUS, if they are accessories of an instrument of heading 9027, HTSUS. Customs has held that the term "accessory" is generally understood to mean an article which is not necessary to enable the goods with which they are used to fulfill their intended function. They are of secondary importance, but must, however, contribute to the effectiveness of the principal article (e.g., facilitate the use or handling of the principal article, widen the range of its uses, or improve its operation). See HQ 952716, dated March 3, 1993, Mita Copystar America, Inc. v. United States, 966 F. Supp. 1245 (CIT 1997), motion for rehearing and reconsideration denied, 994 F. Supp. 393 (CIT 1998).
You state that the carrying cases are specially designed to carry the system's monitor, test strips, lancets, etc. and that they are solely used to carry such articles. You further argue that the carrying case are accessories because they facilitate the use and handling of the system's components. The components of the diabetic system are separated and organized so that the needed items are quickly located. We agree. It is Customs view that the carrying cases in this instance contribute to the effectiveness of the diabetic system for which they are designed because, in the event of an emergency, the organization of the system allows the user to find needed components fast. To determine the blood's glucose level and to administer insulin promptly is of paramount importance to the user. The carrying cases aid the system in this regard. We thus find that the carrying cases are accessories for the diabetes monitoring system.
Chapter 90, Note 2 (a) states that accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 8485, 8548 or 9033) are in all cases to be classified in their respective headings. In this instance, there is no heading of Chapter 84, 85, 90 or 91 that specifically describes the carrying case. We then must apply Note 2 (b), which provides that accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind. As stated above, the merchandise is used solely with a diabetes apparatus of heading 9027, and as such, it is classified with this apparatus. The subject carrying cases are therefore classifiable under subheading 9027.90.54, HTSUS.
HOLDING:
The carrying cases for a diabetes monitoring system are classifiable under subheading 9027.90.54, HTSUS, as "...accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.40, 9027.50 and 9027.80."
Sincerely,
John Durant, Director
Commercial Rulings Division