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

Mr. Mark D. Pinchok
Bayer Corporate and Business Services LLC
100 Bayer Road
Pittsburgh, PA 15205-9741

RE: The tariff classification of a Contour Glucose Monitoring System from Japan.

Dear Mr. Pinchok:

In your letter dated August 28, 2008 and an undated one received here on October 16, 2008, you requested a tariff classification ruling. A sample was provided.

You now state that the glucose measurement is “a form of amperometry, not optical measurement.” The Bayer Tech Sheet, which you have provided, indicates that the “test is based on measurement of electrical current caused by the reaction of glucose with the reagents on the electrode of the strip.”

Except possibly for its use of an electrical, not optical measurement of glucose, the system is similar for classification purposes to Bayer's "Diabetes Care Systems described in Headquarters Ruling Letter 965424 ttd, 3-25-02.

We agree that the applicable subheading for the Contour Glucose Monitoring System 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.

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 ruling, contact National Import Specialist J. Sheridan at 646-733-3012.


Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division