K88458 K8 Ruling Active

The tariff classification of control solutions for blood glucose monitoring systems from Taiwan.

Issued October 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2942.00.5000

Headings: 2942

Product description

5ml containers, one labeled “Low” and the other labeled “High”. The “Low” solution consists of a .06% concentration of D-Glucose and the “High” solution consists of a .15% concentration of D-Glucose. You have requested classification in subheading 9027.90.4050, HTS, which provides for “parts and accessories: of electrical instruments and apparatus: other:…..of articles of 9027.50.40”. It is the opinion of this office that since the control solutions are in the form of a liquid (not contained in a vial or container that is shaped to fit into the glucose meter) and consumable, the solutions would not be considered as parts or accessories of glucose meters of 9027.50.40, HTS.

CBP rationale

The applicable subheading will be 2942.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other organic compounds.

Full text

NY K88458 October 1, 2004 CLA-2-29:RR:NC:2:239 K88458 CATEGORY: Classification TARIFF NO.: 2942.00.5000 Mr. Lawrence R. Pilon Hodes Keating & Pilon 39 South La Salle St., Suite 1020 Chicago, IL 60603-1731 RE: The tariff classification of control solutions for blood glucose monitoring systems from Taiwan. Dear Mr. Pilon: In your letter dated July 8, 2004, on behalf of your client Medline Industries, Inc., you requested a tariff classification ruling for control solutions, used in blood glucose monitoring systems, which are designed for and used by diabetics to monitor blood glucose levels on a daily basis. The samples submitted with your inquiry and which are being returned to you as requested consist of two 2.5ml containers, one labeled “Low” and the other labeled “High”. The “Low” solution consists of a .06% concentration of D-Glucose and the “High” solution consists of a .15% concentration of D-Glucose. You have requested classification in subheading 9027.90.4050, HTS, which provides for “parts and accessories: of electrical instruments and apparatus: other:…..of articles of 9027.50.40”. It is the opinion of this office that since the control solutions are in the form of a liquid (not contained in a vial or container that is shaped to fit into the glucose meter) and consumable, the solutions would not be considered as parts or accessories of glucose meters of 9027.50.40, HTS. The applicable subheading will be 2942.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other organic compounds. The rate of duty will be 3.7 percent ad valorem. 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 Andrew Stone at 646-733-3032. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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