The tariff classification of glucose monitoring kits from Ireland

NY H86837 January 29, 2002 CLA-2-90:RR:NC:MM:114 H86837 CATEGORY: Classification TARIFF NOS.: 9027.50.40; 9817.00.96 Ms. Barbara Dawley Meeks and Sheppard 1735 Post Road Suite 4 Fairfield, Connecticut 06430 RE: The tariff classification of glucose monitoring kits from Ireland Dear Ms. Dawley: In your letter dated December 28, 2001, on behalf of Lifescan Inc., you requested a tariff classification ruling. The glucose monitoring kit will be imported under the brand name of “One Touch In Duo” (InDuo). InDuo will be imported in two versions. One is for sale to retail customers; the other is a starter kit used by Lifescan sales personnel to demonstrate the product to health care professionals. The InDuo kit is a glucose monitoring system and insulin dosing system. It consists of a glucose monitoring meter/doser, test strips, lancets, control solution, penlet, battery, carrying case and manuals. The integrated blood glucose meter and insulin doser allows diabetics to check their glucose level and administer insulin using one system. In use, the test strips are inserted into the test port on the meter/doser. The meter turns on automatically. The drop of blood, obtained using the lancet and blood sampler, is held to the top edge of the test strip where it meets a narrow channel. The blood fills the confirmation window on the test strip and the meter then checks the measures the glucose level in the sample and displays the results. The applicable subheading for the Lifescan InDuo glucose monitoring system will be 9027.50.40, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for physical or chemical analysis; other instruments using optical radiations (ultraviolet, visible, infrared), electrical. The rate of duty will be free. Noting, in particular, HRL 962132, a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. 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 classification in 90270.50.40, contact National Import Specialist Barbara Kiefer at 646-733-3019. If you have any questions regarding the classification in 9817.00.96, contact National Import Specialist Jim Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division