&&Astoria-Pacific Inc. rAPID-T automated chemistry analyzer is 21” wide x 15.5” high x 20” deep weighing 37 pounds. It consists of:&&- two mechanized racks which contain reagents, samples and reaction mixes;&&- a mechanized sample probe capable of moving liquids between the two racks; and&&- a photometer capable of reading the absorbance of the reaction mix at one of several discrete wavelengths or at two wavelengths and calculating the absorbance at the primary wavelength.&&&&According to the literature provided, this is an instrument designed to perform chemical analysis by measuring the light that passes through the sample/reagent mixture in a manner similar to a spectrophotometer. The instrument determines the relative concentration of a sample by measuring the absorbance at a specific wavelength and comparing that value to the absorbance of known concentrations.

&&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.&&&&According to the Explanatory notes (29) to heading 90.27:&&&&(29) (...) If instead of comparing two light intensities, comparison is made of their respective spectra, the instrument then used is known as a spectrophotometer.&&&&Since it meets the definition of a spectrophotometer as explained in the Explanatory Notes (29) to heading 90.27, it is classified as a spectrophotometer under 9027.30.00.10, as per GIR 1 and 6.