In ruling NY N316949 (February 8, 2021), Customs and Border Protection (CBP) discussed the classification of the QuickScan II Grain Tester, described as a grain testing scanner that measures for the presence of harmful mycotoxins and/or genetically modified organism (GMO) levels.  The results are used to determine whether the specific grains tested can be used for food production.  The device consists of an LCD touchscreen display and a drawer to insert testing strips. The ruling states that the device uses QuickScan software to measure the optical density of the control line and test line, and to calculate a concentration for the grain sample being tested. The software also logs data, creates reports, and presents the results on the LCD display. The device is sold to farms, grain companies, and other agricultural businesses. As stated in the ruling, the QuickScan II cannot be used in any other non-grain testing operations.

CBP determined that the applicable subheading for the QuickScan II Grain Tester is 9027.80.4530, HTSUS, which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus: Other: Electrical: Chemical analysis instruments and apparatus.”  The general rate of duty will be Free.

CBP also determined that the item at issue is eligible for duty free treatment and classifiable in subheading 9817.00.50, HTSUS, which provides for “Machinery, equipment and implements to be used for agricultural or horticultural purposes,” if the actual use requirements of Sections 10.131 through 10.139 of the Customs Regulations are met