Printer classification under heading 8471 upheld as computer-dependent device, with challenge to heading 9010 rejected.

Classification of the SIENNA FP 5000 220 V digital printer under heading 8471 was upheld because the device could not perform any independent function without computer assistance, and Chapter 84 notes supported treatment as an automatic data processing machine. Prior classification of a similar model under heading 8471 and an HSN-based opinion were treated as reinforcing factors. The contention that the machine fell under heading 9010 was rejected, and the Revenue's challenge failed.

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Issues: Whether the SIENNA FP 5000 220 V digital printer was correctly classified under heading 8471 or whether it fell under heading 9010.

Analysis: The classification under heading 8471 was upheld. The device could not perform any independent function without computer assistance, and the chapter notes to Chapter 84 supported classification under heading 8471. The earlier classification of a similar model under heading 8471, the absence of any contrary decision, and the supporting HSN-based classification opinion were treated as reinforcing factors. The argument that the machine performed functions associated with heading 9010 was not accepted.

Conclusion: The classification under heading 8471 was affirmed and the Revenue's challenge to classification under heading 9010 failed.

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