Glucometer classification under Heading 90.27 turns on its analytical function, not its medical use.

Glucometers are classifiable under CTH 9027 as instruments and apparatus for physical or chemical analysis, not under CTH 9018 as medical instruments. The device measures blood glucose through a chemical or enzymatic reaction on the test strip and converts that reaction into a glucose reading, so its essential function is analytical and the measurement itself is part of the diagnostic process. Use in the medical field does not alter the more specific tariff classification based on analytical character. Prior decisions applying Rule 3 of the General Rules for Interpretation and the HSN Explanatory Notes support classification under Heading 90.27.

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Issues: Whether glucometers are classifiable under Heading 90.27 as instruments and apparatus for physical or chemical analysis, or under Heading 90.18 as instruments and appliances used in medical, surgical, dental or veterinary sciences.

Analysis: A glucometer measures blood glucose by a chemical or enzymatic reaction on the test strip and converts the reaction into a reading of glucose concentration. Its essential function is analytical, since the device performs chemical analysis of blood and the measurement itself forms the diagnostic step. The fact that the instrument is used in the medical field does not displace it from the heading that more specifically describes its analytical character. Consistent prior decisions applying Rule 3 of the General Rules for the Interpretation of the Customs Tariff and the HSN Explanatory Notes have held glucometers to fall under Heading 90.27.

Conclusion: Glucometers merit classification under CTH 9027 and not under CTH 9018; the respondent-importer succeeds on classification.

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