Add-on cards classification: lacking independent functionality, they are accessories under Heading 84.73, not parts of data processing machines.

Add-on cards were analysed under Chapter 84 Notes 5(A) and 5(B) and the HSN explanatory material to determine whether they were parts of automatic data processing machines or accessories. The Tribunal found no documentary basis to displace the departmental classification, holding that the cards were not automatic data processing machines or independent units capable of performing Heading 84.71 functions. As the cards lacked independent functionality and depended on linkage with other components, they fell within Heading 84.73 as accessories, not Heading 84.71 as parts. The classification under Heading 84.73 was therefore upheld.

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Issues: Whether add-on cards were classifiable under Heading 84.71 as parts of automatic data processing machines or under Heading 84.73 as accessories.

Analysis: The goods were examined in the light of Chapter 84 Notes, especially Notes 5(A) and 5(B), and the HSN explanatory material. The Tribunal found no documentary material to disturb the departmental classification under Heading 84.73. It was held that the add-on cards did not establish themselves as automatic data processing machines or independent units capable of performing the functions of Heading 84.71. Reliance was placed on earlier Tribunal authority holding that add-on cards, lacking independent functionality and requiring linkage with other components, do not fall within Heading 84.71. The absence of material showing that the goods were merely control or adaptor units was also noted.

Conclusion: The add-on cards were correctly classified under Heading 84.73 and not under Heading 84.71, and the appeal failed.

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