N350734

N350734 July 14, 2025 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.89.4530; 9903.01.25; 9817.00.96 Samuel Finkelstein LMD Trade Law PLLC 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of blood glucose monitoring systems from various countries Dear Mr. Finkelstein: In your letter dated June 27, 2025, on behalf of your client, Arkray Factory USA, Inc., you requested a tariff classification ruling. Descriptive literature was provided for our review. The first item under consideration is the Glucocard Shine Meter Kit (part number 541100), which is a blood glucose monitoring system that measures blood glucose levels by analyzing the electrical current generated when a blood sample reacts with a chemical on the test strip. This electrical current is then converted into a glucose reading displayed on the meter. The system includes the meter, owner’s guide, carrying case, test strips, lancing device, lancets, and is produced in South Korea. The second item under consideration is the Glucocard Shine XL Meter Kit (part number 542110), which is a blood glucose monitoring system slightly larger than the first item that measures blood glucose levels by analyzing the electrical current generated when a blood sample reacts with a chemical on the test strip. This electrical current is then converted into a glucose reading displayed on the meter. The system includes the meter, owner’s guide, carrying case, lancing device, lancets, and is produced in South Korea. The third item under consideration is the Glucocard Shine Connex Meter Kit (part number 543110), which is a blood glucose monitoring system that measures blood glucose levels by analyzing the electrical current generated when a blood sample reacts with a chemical on the test strip. This electrical current is then converted into a glucose reading displayed on the meter. Additionally, it is a “smart” meter that utilizes Bluetooth technology to wirelessly transmit test results to a smartphone or other compatible device, specifically through the ARK Care VITA app. This eliminates the need for manual logging of results. The system includes the meter, owner’s guide, lancing device, lancets, a carrying case, and is produced in the Philippines. The fourth item under consideration is the Glucocard Vital Meter Kit (part number 761100), which is a blood glucose monitoring system that measures the amount of glucose in a blood sample taken from a fingertip or palm. It uses auto-coding technology, meaning it automatically calibrates when a test strip is inserted, simplifying the testing process. The meter then detects the glucose level in the blood sample and displays the result on a large, easy-to-read screen. The system includes the meter, carrying case, owner’s guide, test strips, a lancing device, lancets, a control solution, and is produced in the Philippines. The fifth item under consideration is the Glucocard Expression Meter Kit (part number 570001), which is a blood glucose monitoring system that works by analyzing a small blood sample applied to a test strip. The meter uses a chemical reaction within the strip to determine the blood glucose level. After the sample is applied, the meter counts down and then displays the glucose reading on its screen. The meter also has optional voice features to assist users with setup and testing. The system includes the meter, carrying case, owner’s guide, test strips, a lancing device, lancets, and a control solution, and is produced in Taiwan. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states, in part, that when two or more headings each refer to a part of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant goods consist of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., blood glucose testing). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the goods in question are within the term “goods put up in sets for retail sale.” GRI 3(b) states, in part, that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the essential character of the glucose meter kits when imported with the meter, manual, carrying case, lancets, lancing device and test strips, is imparted by the glucose meter. In your letter you suggest the applicable subheading for the glucose meter kits to be 9027.50.8015, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, 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: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Other: Chemical analysis instruments and apparatus.” We disagree. Each of the glucose monitoring devices use an electro-chemical process creating a current to provide the readings. There are no optical elements present in the meters. Therefore, subheading 9027.50, HTSUS, is not applicable. Accordingly, the applicable subheading for the Glucocard Shine Meter Kit (part number 541100), the Glucocard Shine XL Meter Kit (part number 542110), the Glucocard Shine Connex Meter Kit (part number 543110), the Glucocard Vital Meter Kit (part number 761100), and the Glucocard Expression Meter Kit (part number 570001) will be 9027.89.4530, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, 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: Other instruments and apparatus: Other: Other: Electrical: Chemical analysis instruments and apparatus.” The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9027.89.4530, HTSUS, listed above. In your letter, you also requested consideration of a secondary classification for the subject Glucocard Shine Meter Kit, the Glucocard Shine XL Meter Kit, the Glucocard Shine Connex Meter Kit, the Glucocard Vital Meter Kit, and the Glucocard Expression Meter Kit under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term b

(for example, polarimeters, 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: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Other: Chemical analysis instruments and apparatus.” We disagree. Each of the glucose monitoring devices use an electro-chemical process creating a current to provide the readings. There are no optical elements present in the meters. Therefore, subheading 9027.50, HTSUS, is not applicable. Accordingly, the applicable subheading for the Glucocard Shine Meter Kit (part number 541100), the Glucocard Shine XL Meter Kit (part number 542110), the Glucocard Shine Connex Meter Kit (part number 543110), the Glucocard Vital Meter Kit (part number 761100), and the Glucocard Expression Meter Kit (part number 570001) will be 9027.89.4530, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, 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: Other instruments and apparatus: Other: Other: Electrical: Chemical analysis instruments and apparatus.” The general rate of duty will be free. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from