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Classification of specialised diagnostic microcuvettes turns on...

Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than general plastics.

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Customs September 26, 2026 Case Laws AT
Classification of specialised diagnostic microcuvettes turns on Chapter 90 Note 2(b): articles suitable solely or principally for a particular analytical instrument are classified with that instrument, without requiring permanent physical attachment. Dimensions, configuration, material and optical properties enabling calibration and spectrophotometric analysis establish their specialised analytical function. Disposable use does not prevent treatment as parts or accessories. Where no practical use with other instruments or as general-purpose plastic articles is established, microcuvettes designed for the Cobas c111 Analyser fall under CTI 9027 9090 rather than CTI 3926 9099. The corresponding interest, confiscation and penalty consequences therefore do not apply.

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Acts Income Tax