CLA-2-90:RR:NC:N1:105 M80115

Mr. Charles G. Hartill
Capital Transportation Customs Clearance Services, Inc.
167-18 146th Avenue
Jamaica, NY 11434

RE: The tariff classification of a Smartest Protégé Starter Kit from Taiwan

Dear Mr. Hartill:

In your letter dated January 24, 2006, for Progressive Health Supply & Source Corp., you requested a tariff classification ruling. A sample was submitted of a Smartest Protégé Starter Kit.

Per the packaging and the sample, the Kit contains:


( Meter only 1.Smartest( Glucose Meter (battery included) 2.Check Strip 3.User Guide 4.Quick Reference Guide 5.Log Book 6.Warranty Information ( Additional items for the Starter Kit 7.Carrying Case 8.Smartest( Test Strips 9.Smartest( Control Solution -Medium 10.Package insert of test strip 11.Package insert of control solution (High/Medium) 12.Lancets 13.Lancing Device 14.Package insert for Lancing Device/Lancet”

Per the summary sheet in the box, “PRINCIPLE OF THE PROCEDURE When glucose in the Control Solution reacts with the reagents on the test strip, an electrical current is produced which is proportional to the glucose concentration in the Control Solution. The glucose concentration is calculated by the meter, based on the current measured.”

Harmonized System Explanatory Note q to 90.18 excludes blood testing apparatus, whether or not such tests serve in diagnosis.

The applicable subheading for the Kit 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.

Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), as amended, provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 C.F.R. Part 134), implements the country of origin marking requirements of 19 U.S.C. 1304.

Section 134.46, Customs Regulations (19 C.F.R. 134.46), as revised by T.D. 97-72, dated August 20, 1997, provides:

In any case in which the words “United States,” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other words of similar meaning.

In order to satisfy the country of origin marking requirements of 19 C.F.R. 134.46, the retail packaging, which contains a reference to Shrewsbury, NJ, must include a legible statement in close proximity and in comparable size to the Shrewsbury, NJ address “made in” or a “product of” Taiwan.

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

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.


Robert B. Swierupski
National Commodity
Specialist Division