The tariff classification of continuous glucose monitoring sensors from Canada
Active· CBP ruling HQ N354553· Issued 2025-10-28
Ruling text
N354553 October 28, 2025 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 9027.90.5695; 9903.01.26 Akram Benaissa Alogisticz 8195 rue Rousselot Montreal, QC H2E1Z7 Canada RE: The tariff classification of continuous glucose monitoring sensors from Canada Dear Mr. Benaissa: In your letter dated October 2, 2025, you requested a tariff classification ruling. Descriptive literature was provided for our review. The item under consideration is described as the Dexcom G6 Continuous Glucose Monitoring (CGM) sensor, which is a single-use, sterile, electrochemical sensor designed to measure glucose levels in interstitial fluid. The sensor is intended for subcutaneous insertion in human patients for a period of up to 10 days. It forms part of a larger continuous glucose monitoring system used by patients with diabetes. The complete system includes the sensor, a transmitter (a reusable component that attaches to the sensor and sends the glucose data wirelessly to the display device), and a display (which can be a dedicated Dexcom receiver or a compatible smartphone or smartwatch that shows the glucose readings and trends). The sensor is used exclusively for medical purposes, specifically to provide continuous glucose readings to individuals with diabetes, thereby aiding in blood glucose management. The Dexcom G6 CGM Sensor is a Class II Medical Device. The sensor consists of a small wire filament coated with enzymes (glucose oxidase) inserted beneath the skin. The housing is composed of plastic and adhesive backing for secure skin placement. The sensor connects to the Dexcom G6 transmitter (not included in this request) which wirelessly relays data to a compatible receiver or smartphone. The sensor itself contains no significant metal or precious components; it is primarily medical-grade plastics, adhesives, and a thin enzyme-coated filament. The sensors are imported in boxes of 3 units, sterile, and individually sealed. We consider the Dexcom G6 CGM sensor to be a part of the overall Dexcom G6 CGM system as it cannot be used by itself. Additionally, the sensor must be used with the G6 transmitter and cannot function with any other transmitter or system. Therefore, according to Chapter 90 Note 2(b), the applicable subheading for the Dexcom G6 CGM sensor 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. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 9027.90.5695, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 9027.90.5695, HTSUS. 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 Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.26, in addition to subheading 9027.90.5695, HTSUS, listed above. 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 jason.m.christie@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N354553, retrieved 2026-10-12T06:05:07Z, republished verbatim. This digest is informational; only CBP issues binding rulings.