CLA-2-90:OT:RR:NC:N1:105
Ms. Barbara Dawley
Meeks, Sheppard, Leo, and Pillsbury
330 Madison Avenue, 39th Floor
NY, NY 10017
RE: The tariff classification of Blood Glucose Monitoring Systems from China.
Dear Ms. Dawley:
In your letter dated August 27, 2008, for Lifescan Inc., you requested a tariff classification ruling. Two samples were provided.
The One Touch Ultra Blood Glucose Monitoring System is quite similar to the system in, e.g., New York Ruling Letter M80115 - 105, 1-30-06.
Per its retail packaging, the OneTouch® UltraLink, in addition, “Wirelessly Sends Glucose Results to … Devices.” As indicated by Harmonized System General Explanatory Note IV to its Chapter 90, telemetering systems imported together are routinely classified in the heading of the measuring device, here the glucose meter.
The OneTouch® Test Strips imported separately for use with the OneTouch® Ultra and OneTouch® Ultra Link Blood Glucose Monitoring Systems contain a preparation of reactive enzymatic ingredients on a backing. The enzymes react with the blood sample to produce a measurable electric current proportional to the glucose concentration in the blood. The meter calculates the glucose content based on the current. There is no antigen, antiserum, methyl chloroform, or carbon tetrachloride contained in the test strip chemical composition.
We agree that the applicable subheading for both systems 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.
We agree that the applicable subheading for the separately imported OneTouch® Test Strips will be 3822.00.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 3002 or 3006: Other: Other." 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
National Commodity Specialist Division