https://www.taxtmi.com/caselaws?id=783149 The AAR classified the imported "Rotor-Gene Q 5plex HRM Platform" and "QIAquant 96 5plex (230 V)" under CTH 9027 50 90 as "other instruments using optical radiation," rejecting classification as "spectrometers" under CTH 9027 30 10. Applying GRI 1 and 3(a), it held that the devices are holistic analytical systems in which spectral analysis is only one component, and thus cannot be wholly and exclusively treated as spectrometers. Trade descriptions and product literature were held subordinate to the statutory tariff language, making CTH 9027 50 90 the correct, legally specific heading. en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 14:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783149 The AAR classified the imported "Rotor-Gene Q 5plex HRM Platform" and "QIAquant 96 5plex (230 V)" under CTH 9027 50 90 as "other instruments using optical radiation," rejecting classification as "spectrometers" under CTH 9027 30 10. Applying GRI 1 and 3(a), it held that the devices are holistic analytical systems in which spectral analysis is only one component, and thus cannot be wholly and exclusively treated as spectrometers. Trade descriptions and product literature were held subordinate to the statutory tariff language, making CTH 9027 50 90 the correct, legally specific heading. Case-Laws Customs Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783149