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AAR held that the imported Rotor-Gene Q 5plex HRM Platform and...

AAR classifies Rotor-Gene Q, QIAquant platforms under CTH 9027 50 90 using GRI 1 and 3(a)

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Customs December 10, 2025 Case Laws AAR
AAR held that the imported Rotor-Gene Q 5plex HRM Platform and QIAquant 96 5plex (230 V) are classifiable under CTH 9027 50 90 as "other instruments using optical radiation" and not under CTH 9027 30 10 as spectrometers. Applying GRI 1 and 3(a), the authority found that the goods are holistic analytical devices in which spectral analysis is only one component, and that the specific spectrometer entry is too narrow. Trade or product descriptions cannot override the statutory tariff meaning. The application for classification as spectrometers was rejected.

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Acts Income Tax