RE: The tariff classification of a continuous glucose monitor smart transmitter from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364446 August 27, 2026 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.90.5695; 9817.00.96 Troy Koopman Flexible Circuit Technologies, Inc. 9850 51st Ave. N. N., Suite 110 Plymouth 55364 RE: The tariff classification of a continuous glucose monitor smart transmitter from China Dear Mr. Koopman: In your letter dated August 20, 2026, you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as a smart transmitter, which is a specialized, reusable medical device designed exclusively for use with the Eversense365 Continuous Glucose Monitoring (CGM) system. As an integral component of this system, the transmitter is worn externally over an implanted glucose sensor to provide power and facilitate the wireless transmission of real-time glucose data, alerts, and trends to a compatible mobile application. Engineered for continuous wear, the device features an oval-shaped polycarbonate enclosure measuring approximately 48.0mm by 37.7mm by 9.2mm and weighing 14.0 grams. It is powered by an integrated, rechargeable lithium-polymer battery with an operational life of approximately 12 months, and it maintains connectivity with the mobile app at distances up to 24.9 feet under normal operating conditions. Designed for durability and safety, the transmitter is rated IP67 for water resistance and classified as a Type BF applied part for electrical shock protection, operating effectively within ambient temperatures of 41°F to 104°F and 15% to 90% relative humidity. At the time of importation, these units are shipped separately from the implantable sensors in trays of 20, intended for subsequent integration into the final commercial packaging. Once combined with the sensor, the transmitter serves as a critical element of the Eversense365 system, which is indicated for the continuous measurement of glucose levels in adults with diabetes for up to one year. In your letter, you suggest classifying the smart transmitter under heading 9018, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. The smart transmitter is designed exclusively for use with the Eversense365 CGM System and has no independent commercial application. In our opinion, the Eversense365 functions similarly to the CGM system addressed in New York Ruling Letter N354553, dated
October 25, 2025, in which CBP classified the device in heading 9027, HTSUS. According to Note 2(b) to Chapter 90, HTSUS, parts and accessories suitable for use solely or principally with a particular instrument or apparatus are classified with that instrument or apparatus. As an integral part of the Eversense365 CGM System, the smart transmitter is precluded from classification under heading 9018, HTSUS. The applicable subheading for the smart transmitter will be 9027.90.5695, 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. In your letter, you also requested consideration of a secondary classification for the subject smart transmitter under 9817.00.96, HTSUS, which applies to articles and parts of articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons. 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, U.S. 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, HTSUS, for secondary classification purposes. In New York Ruling Letter 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 smart transmitter is designed exclusively for use with the Eversense365 CGM System and has no practical or commercial application apart from that system. The transmitter powers the implanted glucose sensor, receives glucose measurement data from the sensor, and wirelessly transmits glucose information to a compatible mobile application to facilitate the continuous management of diabetes. Accordingly, based on the information provided, it is the opinion of this office the smart transmitter is specifically designed for use by the handicapped for secondary classification purposes. In our view, the smart transmitter 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 the smart transmitter and will be free of duty and the Merchandise Processing Fee (MPF) upon importation into the United States. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 P. Forkan Director National Commodity Specialist Division