https://www.taxtmi.com/highlights?id=104812 Classification of disposable analytical cartridges depends on objective characteristics, functional integration and sole or principal suitability, rather than plastic content or single-use status. The Tribunal classified micro-cuvettes containing magnetically controlled steel balls, designed exclusively for a coagulation analyser, under CTI 9027 9090 as parts or accessories of analytical apparatus, not under residual CTI 3926 9099 for plastic articles. Chapter 90 Note 2 requires first testing whether the item has an independent specified heading under Note 2(a); otherwise, Note 2(b) classifies a dedicated component with the relevant instrument. Residual plastics treatment cannot displace that result. en-us Sat, 10 Oct 2026 11:59:59 +0530 Sat, 10 Oct 2026 11:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104812 Classification of disposable analytical cartridges depends on objective characteristics, functional integration and sole or principal suitability, rather than plastic content or single-use status. The Tribunal classified micro-cuvettes containing magnetically controlled steel balls, designed exclusively for a coagulation analyser, under CTI 9027 9090 as parts or accessories of analytical apparatus, not under residual CTI 3926 9099 for plastic articles. Chapter 90 Note 2 requires first testing whether the item has an independent specified heading under Note 2(a); otherwise, Note 2(b) classifies a dedicated component with the relevant instrument. Residual plastics treatment cannot displace that result. Highlights Customs Sat, 10 Oct 2026 11:59:59 +0530 https://www.taxtmi.com/highlights?id=104812