Principal function test governs classification of composite imaging systems; supportive ADP element does not override photographic character.

Composite goods are classified by their principal function, and an embedded automatic data processing element does not alter classification where it is only supportive. The imported Polaroid Digital Imaging System was described as a digital imaging unit directed mainly to capturing photographic images and converting them into photographs on film or CD. Trade parlance, the catalogue description, and the machine's essential character showed it to be photographic equipment rather than an automatic data processing system. The system was therefore classifiable under Heading 9006.53, not Heading 8471.50, and the Revenue's view was accepted.

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Issues: Whether the imported Polaroid Digital Imaging System was classifiable under Heading No. 8471.50 as an automatic data processing system or under Heading No. 9006.53 as a photographic camera.

Analysis: The imported goods were found to be a composite digital imaging system with camera-related components and an ADP element. The classification turned on the principal function of the machine. Since the literature and description showed that the system was directed towards capturing photographic images and converting them into photographs on film or CD, the ADP component was only supportive and served to enhance the main imaging function. In such composite goods, the tariff heading is determined by the predominant function, and trade parlance and the catalogue description supported treatment of the goods as photographic equipment rather than a computer.

Conclusion: The goods are classifiable under Heading No. 9006.53 and not under Heading No. 8471.50; the view taken by the Revenue was accepted.

Ratio Decidendi: Where a composite machine has multiple components, its tariff classification is governed by its principal function, and an ADP element used only to support or enhance the main photographic function does not change its essential classification as photographic equipment.

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