Tariff classification of laser printers: a computer-connected printer meeting Note 5(B) falls under Heading 8471, not general printing machinery.

An imported laser jet printer connected to a computer was treated as an input or output unit of an automatic data processing machine under Heading 8471. Chapter 84 Note 5(B) required the unit to be principally used in an ADP system, connectable to the CPU, and able to accept or deliver data in usable form; Note 5(D) expressly covered printers meeting those conditions. The printer did not rely on the printing components contemplated by Heading 8443, and its size or broader printing capacity did not change its tariff identity. Applying Rule 3(a), the more specific description under Heading 8471 prevailed.

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Issues: Whether the imported laser printer was classifiable under Heading 8471 as an input or output unit of an automatic data processing machine, or under Heading 8443 as printing machinery.

Analysis: The printer was described and used as a laser jet printer connected to a computer, capable of receiving and storing data for printing. Chapter 84 Note 5(B) required a unit to be principally used in an automatic data processing system, connectable to the central processing unit, and able to accept or deliver data in a usable form. Note 5(D) specifically provided that printers satisfying the conditions in Note 5(B)(b) and 5(B)(c) were to be classified under Heading 8471. The printer did not use printing type, blocks, plates, cylinders, or other printing components of Heading 8442, and its mere size or capacity to print on different media did not alter its essential tariff identity. Rule 3(a) supported adoption of the most specific description, and Heading 8471 specifically covered laser jet printers.

Conclusion: The printer was correctly classifiable under Heading 8471, and not under Heading 8443, so the appeal by Revenue failed.

Ratio Decidendi: A printer that satisfies Chapter 84 Note 5(B) and is specifically covered by Note 5(D) is classifiable under Heading 8471, and a more general printing heading cannot prevail merely because the printer performs a printing function or has larger capabilities.

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