Specialised blood-testing instrument classified under analysis heading, not laboratory glassware, because it is a complete medical testing set.

Imported haemometer sets comprising comparator tubes, pipettes, a support and related parts were classified as a complete specialised instrument for blood testing, not as mere laboratory glassware. Chapter 70 covers glassware and excludes articles falling within Chapter 90, and the product literature showed the goods were designed for a specific medical testing function rather than general laboratory use. On that basis, the goods were held classifiable under Heading 90.27 as instruments and apparatus for physical or chemical analysis, and not under Chapter 70 / Heading 70.17. The Revenue's challenge failed.

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Issues: Whether the imported haemometer was classifiable under Heading 90.27 as an instrument and apparatus for physical or chemical analysis, or under Chapter 70 / Heading 70.17 as laboratory glassware.

Analysis: The imported goods were found, on the product literature and description of the set, to constitute a complete instrument comprising comparator tubes, pipettes, support and related parts, and not merely glassware. Chapter 70 covers glass and glassware, while its note excludes articles of Chapter 90. The goods were specialised appliances for a specific medical purpose and not articles of general laboratory use. The explanatory notes to Heading 90.18 also supported the view that blood-testing instruments used in laboratories are classifiable under Heading 90.27.

Conclusion: The haemometer was correctly classifiable under Heading 90.27 of the Customs Tariff and not under Chapter 70 / Heading 70.17. The appeal of the Revenue failed.

Ratio Decidendi: A specialised medical testing set constituting a complete instrument, and not an article of general laboratory glassware, is classifiable under the heading for instruments and apparatus for analysis rather than under the heading for glassware.

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