Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of BD Glucose Tablets from Canada and Mexico and the BD Ultra Fine Lancets from Ireland
Dear Ms. Kelly-Kobayashi:
In your letter dated December 01, 2006, for Becton Dickinson & Company, you requested a tariff classification ruling. Two sample lancets and a box of Glucose Tablets were included.
Regarding the lancets, you state: “The BD Ultra Fine( Lancet (product #325772) is a pointed metal needle like article encased in a plastic holder. A flat cap covers the lancet, which is used primarily by diabetics to draw blood to test for blood-sugar levels. The lancets are sold at retail and are disposable.”
You cite Headquarters Ruling Letter 089876, 10-23-91. Since your lancet does not have a plunger, it is sufficiently different from the type of “blood sampling lancet” distinguished as classified in 9018.90 per 089876.
We agree that the applicable subheading for the 325772 will be 9018.39.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” needles, catheters, cannulae and the like and parts and accessories thereof. The rate of duty will be free.
You assert that the BD Glucose Tablets are classifiable, as a medicament, within subheading 3004.90.9190, HTSUS. We do not agree. A careful examination of the wording on the packaging material, in which the tablets are put up for retail sale, shows no indication that they are to be used for the specific treatment or prevention of diabetes, nor have you enclosed or cited any information or evidence to that effect. The wording on the packaging material merely claims that ingestion of the tablets results in the elevation of one’s blood sugar which, in all probability, would result from the ingestion of other sources of sugar, such as a candy bar.
The applicable subheading for this product will be 2106.90.9998, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included … other … other … other. The general rate of duty will be 6.4 percent ad valorem.
Per your request, the samples are being returned to you, in a separate mailing.
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 http://www.usitc.gov/tata/hts/.
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 of the glucose tablets, contact National Import Specialist Stanley Hopard at 646-733-3029. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Robert B. Swierupski