Computer auto glare glass classified as an accessory, not a computer part, and placed under Chapter 70 as glass.

An imported computer auto glare glass was treated as an accessory rather than a computer part or component because its function was only to reduce glare on a display screen and was not essential to computer operation. The article was described as a glass screen with a plastic edge, capable of use even on a television monitor, so Heading 8473 was held inapplicable. Following the Supreme Court approach on similar glass articles, the item was classified by its essential material character under Chapter 70 as an article of glass, and the Revenue's classification was accepted.

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Issues: Whether the imported article described as a computer auto glare glass was classifiable as a part or component of a computer under Heading 8473, or as an article of glass under Chapter 70.

Analysis: The article was found to be a glass screen with a plastic edge used as a shield over a video display monitor to reduce glare. Its use was held to be only facilitative and not crucial or essential to the functioning of a computer. It was therefore treated as an accessory, capable of use even on a television screen, and not as a part or component of a computer. In view of the Supreme Court ruling excluding similar glass articles from Chapter 84, classification under Heading 8473 was ruled out and the article was held to be essentially glass.

Conclusion: The article was not classifiable under Heading 8473 as a computer part or component and was classifiable under Chapter 70 as an article of glass.

Final Conclusion: The Revenue's classification was accepted and the appeal succeeded.

Ratio Decidendi: An article used merely as a protective or glare-reducing accessory, without being essential to the functioning of a computer, is not a computer part or component and is classifiable according to its essential material character.

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