The tariff classification of partially manufactured blood glucose test strips from Taiwan.

NY J83207 May 7, 2003 CLA-2-39:RR:NC:SP:221 J83207 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Edward X. DeSousa Global Drawback, Inc. 50 Main Street, P.O. Box 130 North Reading, MA 01864 RE: The tariff classification of partially manufactured blood glucose test strips from Taiwan. Dear Mr. DeSousa: In your letter dated April 9, 2003, on behalf of Nova Biomedical Corporation, you requested a tariff classification ruling. Samples were provided with your letter. The importer has contracted with a Taiwan vendor to partially manufacture blood glucose test strips from plastic sheets. The Taiwanese vendor cuts and prints three different layers of sheets containing multiple blood glucose test strips. After importation the importer bonds the multiple sheets, cuts the individual strips, and adds a diagnostic reagent to produce the final blood glucose test strips. You suggest classification in subheading 9018.90.8000, as parts for instruments and appliances used in medical, surgical, dental or veterinary sciences. However, the Explanatory Notes for heading 9018 exclude from that heading instruments and appliances used in laboratories to test blood. In any event, even complete strips with the reagent are not classified in chapter 90, but in heading 3822 as diagnostic or laboratory reagents on a backing. Since the instant strips do not have the reagent when imported, they cannot be classified in heading 3822. The applicable subheading for the partially manufactured blood glucose test strips will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division