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

George Hutchinson
Sr. Trade Compliance Analyst
Roche Diabetes Care Inc
9115 Hague Road, Building C Indianapolis, IN 46256

RE: The tariff classification of the Accu-Chek glucose monitoring system from India

Dear Mr. Hutchinson:

In your letter dated April 21, 2023, you requested a tariff classification ruling. Descriptive literature and pictures were provided for our review.

The item under consideration is the Accu-Chek blood glucose monitoring system, which is a system intended to quantitatively measure glucose in fresh capillary blood from the fingertip, palm, or upper arm. The meter operates by performing a chemical analysis on the blood and does not utilize any optical elements. To perform the test, the user starts by inserting the metallic end of the test strip into the meter. The meter will turn on and prepare the meter for the test. Next the user pokes their finger to draw blood before touching the yellow edge of the test strip with the blood drop. The test result appears on the LED display in either mg/dL or mmol/L. The user then has the option of adding a comment to the test result or completing the test. The meter automatically stores up to 720 blood glucose results in memory with the time and date of the test and any test result comments. If the user’s blood glucose result is outside the measuring range of the meter, a warning is displayed, which will show the “LO” or “HI” result. Buttons on the display provide access to test results stored in memory or previously displayed fields. Additionally, the data can be wirelessly transferred to another paired device. The system is designed, marketed, and sold for individual patient use and is not for use in the diagnosis or screening of diabetes mellitus. The system is imported with the meter, test strip container, test strips, a control solution bottle, batteries, a USB cable, and an Accu-Chek Softclix Lancing Device.

As suggested in your letter, the applicable subheading for the Accu-Chek blood glucose monitoring system will be 9027.89.4530, Harmonized Tariff Schedule of the United States (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.

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 at https://hts.usitc.gov/current.

This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division