&&CSAN® Pronto™ is a whole blood analyzer, which involves the collection of a blood specimen.&&It is for use as a point-of-care device indicated for quantitative determination of white blood cells(WBC) and neutrophil percentages (NEUT%) in capillary or K2EDTA venous whole blood. CSAN®Pronto™ is only to be used with CSAN®Pronto™Test Strips.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an advance ruling, you suggested tariff classification number 9027.89.00.10 This tariff classification number is incorrect.&&&&Instruments used to test blood are generally in heading 90.27, however; the terms of heading 90.27 and the explanatory notes of this heading does not include the function that this machine does. This product is essentially a microscope that uses Artificial Intelligence to count and analyze images of the white blood cells in the blood sample. This function is not included in heading 90.27.&&&&This machine is an instrument used for measuring or checking that is not specified or included elsewhere in another heading of any other chapters. Therefore, it is classified under heading 90.31.