Classification of graphic printers under residual Heading 8479 where the machine only controls operation and does not itself process data.

Imported graphic printers are not classifiable under Heading 8471 merely because they contain an in-built control system and operate with a separate automatic data processing machine. Chapter Notes 5(B) and 5(E) exclude machines that perform a specific function other than data processing from Heading 8471, even where they are linked to an ADP machine. Because the printer did not itself perform data processing and no other specific heading applied, the residual Heading 8479 was held appropriate, and the classification adopted by the authorities was sustained.

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Issues: Whether the imported graphic printer was classifiable as an automatic data processing machine or a part thereof under Heading 8471, or as a residual machine under Heading 8479.

Analysis: The machine did not itself perform the function of data processing. Its in-built computer system was only for controlling and operating the machine, and it worked in conjunction with a separate automatic data processing machine. In view of Chapter Notes 5(B) and 5(E), a machine performing a specific function other than data processing and working with an automatic data processing machine could not be classified under Heading 8471. As no other specific heading was found appropriate, the residual heading was applicable.

Conclusion: The goods were correctly classified under residual Heading 8479 and not under Heading 8471; the classification adopted by the authorities below was upheld.

Final Conclusion: The appeal failed and the order classifying the imported goods under the residual tariff entry was sustained.

Ratio Decidendi: A machine that merely incorporates an in-built control system and performs a specific function other than data processing, even if connected to an automatic data processing machine, is excluded from Heading 8471 and falls to be classified under the appropriate specific or residual heading.

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