N360516

N360516 April 29, 2026 CLA-2-90:OT:RR:NC:N3:135 CATEGORY: Classification TARIFF NO.: 9021.90.8100; 9027.90.5695; 9817.00.96 Tyler Keith Flexport Customs, LLC 100 California Street San Francisco, CA 94111 RE: The tariff classification of insulin pump patches and continuous glucose monitor patches from China Dear Mr. Keith: In your letter dated April 8, 2026, you requested a tariff classification ruling on behalf of your client, Skin Grip. Additional information was provided via email dated April 28, 2026. The products under consideration include the Tandem Mobi Pocket Patch, Medtronic Guardian/Enlite Patch, Omnipod Patch, Libre 3+ Patch, and Dexcom G6 Patch. These are specially designed adhesive patches used to secure insulin pumps or continuous glucose monitors (CGMs) to the skin. Such devices are widely used by patients with chronic diabetes, a condition in which the body cannot effectively produce or utilize insulin. The patches are tailored for specific models of CGMs and insulin pumps, ensuring firm attachment during daily activities, including sports and outdoor activities, with reduced risk of device detachment. Each patch is composed of a flexible fabric made from 97 percent rayon and 3 percent spandex, coated on one side with a medical-grade adhesive consisting of 63 percent ethyl acrylate and 37 percent butyl acrylate. The adhesive is waterproof, sweatproof, latex-free, non-cytotoxic, non-irritating, and hypoallergenic, and is designed for wear up to 14 days. Applied in a corrugated pattern to the fabric, the adhesive promotes breathability, allowing sweat and moisture to be absorbed and expelled, thereby enhancing comfort and extending wear time. The five Skin Grip adhesive patches differ primarily in size and shape, each tailored to fit a specific CGM or insulin pump model: Tandem Mobi Pocket Patch: Designed for Tandem Mobi insulin pumps, this patch measures approximately 3” x 3.25”, features a built-in pocket to secure the device, and is available in black or tan. Medtronic Guardian/Enlite Patch: These overlay tapes secure Guardian and Enlite CGM sensors for their 7-to-14-day wear cycle. Featuring a pre-cut design with a non-adhesive center to protect the device, they facilitate easy application and removal, minimizing skin irritation and sensor failure. Each patch measures approximately 3.88” x 2.38”, includes a dome-shaped center, and comes in various colors. Omnipod Patch: Designed for the Omnipod insulin pump, this patch measures approximately 3.88” x 3.38”, features a central cut-out to accommodate the device, and is available in multiple colors. Libre 3+ Patch: This overlay secures the FreeStyle Libre 3 Plus CGM sensor for up to 15 days. It offers comfort for sensitive skin, high moisture-wicking properties, and 360-degree protection during activities such as swimming or workouts. The patch is pre-cut, thin, waterproof, and features a non-adhesive center for easy application and removal. It measures approximately 2” x 2”, with a dome-shaped center, and is available in various colors. Dexcom G6 Patch: Designed for the Dexcom G6 CGM sensor, this patch ensures secure adhesion for the full 10-day wear cycle or longer. Waterproof and sweatproof, it protects against accidental detachment during daily activities. Made from hypoallergenic, latex-free materials, the patch is available in clear or colorful designs for discreet or expressive use. Each patch measures approximately 3.81” x 3.38” and features a central cut-out for the Dexcom device. You state that, at the time of import into the United States, the five Skin Grip adhesive patch products covered by this ruling request are in their retail packaging, ready for sale to the ultimate consumer. On the front of each package, a product-specific sticker clearly indicates the CGM or insulin pump model for which the patch is designed. Diabetes is a permanent or chronic condition that substantially limits one or more major life activities. Continuous glucose monitors and insulin pumps, which may be used by individuals with diabetes to aid in the management of their condition, must be safely, securely, and continuously attached to the skin to function properly. The five Skin Grip adhesive patches in this ruling request are specially designed—as evidenced by their specific sizes, shapes, and materials—to safely and securely adhere CGMs and insulin pumps to the wearer’s skin for up to 14 days. This reduces the chance that the medical device will detach during daily activities or participation in sports and other active pursuits, thereby helping individuals with diabetes effectively manage their chronic condition. You claim that all items should be classified under 9027.90.5695, Harmonized Tariff Schedule of the United Sates (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: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other. We disagree for the Tandem Mobi Pocket Patch and Omnipod Patch. These two items are specially designed for insulin pumps and will be classified elsewhere. The applicable subheading for the Tandem Mobi Pocket Patch and Omnipod Patch will be 9021.90.8100, HTSUS, which provides for “Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Other: Other.” The rate of duty will be free. The applicable subheading for the Medtronic Guardian/Enlite Patches, the Libre 3+ Patch, and the Dexcom G6 Patch will be 9027.90.5695, 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: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other.” The general rate of duty will be free. In your submission you requested consideration of a secondary classification under 9817.00.96, HTSUS, which applies to articles and parts and accessories of articles specifically designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Subheading 9817.00.96, HTSUS, covers: “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons; parts and accessories (except parts and accessories of braces and artificial limb prosthetics) that are specially designed or adapted for use in the foregoing articles . . . Other.” The term “blind or other physically or mentally handicapped persons” includes “any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” U.S. Note 4(a), Subchapter XVII, Chapter 98, HTSUS. Subheading 9817.00.96, HTSUS, excludes “(i) articles for acute or transient disab

(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: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other. We disagree for the Tandem Mobi Pocket Patch and Omnipod Patch. These two items are specially designed for insulin pumps and will be classified elsewhere. The applicable subheading for the Tandem Mobi Pocket Patch and Omnipod Patch will be 9021.90.8100, HTSUS, which provides for “Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; parts and accessories thereof: Other: Other.” The rate of duty will be free. The applicable subheading for the Medtronic Guardian/Enlite Patches, the Libre 3+ Patch, and the Dexcom G6 Patch will be 9027.90.5695, 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: Microtomes; parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other.” The general