CLA-2-90:OT:RR:NC:N1:105
Lisa Murrin
Expeditors Tradewin LLC
795 Jubilee Drive
Peabody, MA 01960
RE: The tariff classification of glucose monitor patches from China and a glucose monitor case from
Vietnam
Dear Ms. Murrin:
In your letter dated August 8, 2025, on behalf of your client, Walgreen Company, you requested a tariff
classification ruling. Descriptive literature was provided for our review.
The first item under consideration is described as the WALG Continuous Glucose Monitoring (CGM) Patch
BLK 20CT (model number WIC 745905), which is a group of twenty adhesive patches designed specifically
to secure the sensor of a CGM system in place on the skin. CGM devices are used by individuals with
diabetes to continuously monitor their blood glucose levels. These patches are designed to protect the sensor
and keep it in place, even during activities like swimming or showering.
The second item under consideration is described as the WALG Insulin Cooling Case (model number WIC
745912), which is a cooling case designed to keep insulin pens or vials cool and safe while traveling or on
the go. The case utilizes a reusable evaporative cooling method. The cooling pack within the case contains
specialized crystals that activate when soaked in water for a short period (typically 8-10 minutes). Upon
soaking, the crystals expand and form a gel that helps maintain a cool temperature through the process of
evaporation, which can last for up to 45 hours. This makes it convenient for situations where refrigeration is
not readily available, like during travel or power outages.
The applicable subheading for the WALG CGM Patch BLK 20CT (model number WIC 745905) will be
9027.90.5695, 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: Microtomes;
parts and accessories: Parts and accessories: Of electrical instruments and apparatus: Other: Of instruments
and apparatus of subheading 9027.20, 9027.30, 9027.50, 9027.81 or 9027.89: Other.” The general rate of
duty will be free.
The applicable subheading for the WALG Insulin Cooling Case (model number WIC 745912) will be
4202.92.0807, HTSUS, which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases, school
satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and
similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks,
handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags,
bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition
leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly
covered with such materials or with paper: Other: With outer surface of sheeting of plastics or of textile
materials: Insulated food or beverage bags: With outer surface of textile materials: Other: Of man-made
fibers.” The general rate of duty will be 7 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9027.90.5695, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At this time, products
of Vietnam will be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25 in addition to
subheading 9027.90.5695, HTSUS, and 9903.02.69 in addition to subheading 4202.92.0807, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9027.90.5695, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading 9903.88.01 in
addition to subheading 9027.90.5695, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
In your letter, you also requested consideration of a secondary classification for the CGM patches and insulin
cooling case under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or
adapted for the use or benefit of the permanently or chronically physically or mentally handicapped. Chapter
98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the term blind or other physically or mentally
handicapped persons as including “any person suffering from a permanent or chronic physical or mental
impairment which substantially limits one or more major life activities, such as caring for oneself, performing
manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.”
We note that in Headquarters Ruling (HQ) 561020 (dated October 14, 1998), Customs and Border Protection
(CBP) held that people with diabetes suffer from a permanent or physical impairment within the meaning of
U.S. Note 4(a) to Chapter 98 of the HTSUS. In HQ 562869 (dated December 23, 2003), CBP held that a
pump designed for individuals suffering from diabetes or glucose control problems was an article specifically
designed or adapted for the handicapped and is properly classified under 9817.00.96 for secondary
classification purposes. In New York Ruling N292225 (dated December 18, 2017), CBP held that Insulet’s
Insulin Delivery Omnipod was classified under 9817.00.96 for secondary classification purposes.
Additionally, as discussed in HQ 964169 (dated June 26, 2001), “people with diabetes are limited in their
ability to perform a broad range of jobs because they must be able to monitor their blood sugar, inject insulin
if prescribed, and have work restrictions due to excessive urination, possible nausea, dizziness and fainting.
This interferes with working, a major life activity. Therefore, persons with diabetes suffer from a permanent
or chronic physical impairment which substantially limits a major life activity and therefore, are considered
physically handicapped persons under U.S. Note 4(a).” The CGM patches are designed specifically to hold
the blood glucose monitors to the user’s skin. The size, shape, and overall design are specifically suited for
the blood glucose monitors. The insulin cooling case has also been designed specifically to transport and
store insulin pens and vials at the proper temperature for safe traveling.
Accordingly, based on the information provided, it is the opinion of this office that the WALG continuous
glucose monitoring (CGM) Patch BLK 20CT (model number WIC 745905) and the WALG Insulin Cooling
Case (model number WIC 745912) are specifically designed for use by the handicapped for secondary
classification purposes. In our view, the subject CGM patches and insulin cooling case satisfies the
description set forth in Chapter 98, Subchapter XVII, U.S. Note 4(a). Therefore, we agree that secondary
classification 9817.00.96, HTSUS, would apply to both products and will be free of duty and the
Merchandise Processing Fee (MPF) upon importation into the United States.
Please note that the additional duties imposed by headings 9903.01.24, 9903.01.25, 9903.02.69, and
9903.88.01 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the
HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For
headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs,
alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80,
the additional duties apply to the value of the article less the cost or value of such products of the United
States, as described in heading 9802.00.80. The tariffs and additional duties cited above are current as of this
ruling’s issuance.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division