Automatic data processing classification upheld for a wireless pocket device used to retrieve and display remote data.

An imported pocket surfer device, used mainly to retrieve data from remote computers over a wireless network and display it to the user, was treated as a unit covered by Chapter Note 5(B) to Chapter 84 and classifiable under Heading 8471 as an automatic data processing machine or related unit. Note 5(E) was held inapplicable because the device was not shown to perform a specific function other than data processing, and Note 5(D) was also rejected because the device was not comparable to goods excluded from Heading 8471 on that basis. Heading 8471 was therefore preferred over the residual Heading 8479, and the device was classified under Heading 84713090.

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Issues: Whether the imported pocket surfer device was correctly classifiable under Heading 8471 as an automatic data processing machine or under Heading 8479 as a residual heading.

Analysis: The device was found to be principally used for retrieving data from remote computers through a wireless network and presenting the data to the user. On that basis, it was treated as a unit covered by Chapter Note 5(B) to Chapter 84, which recognizes automatic data processing machines and related units. The scope of Note 5(E) was held inapplicable because the device was not shown to perform a specific function other than data processing. The reliance placed on Note 5(D) by the Revenue was rejected since the device was not shown to be comparable to machines excluded from Heading 8471 on that basis. Heading 8471 was therefore preferred over the residual Heading 8479.

Conclusion: The device was classifiable under Heading 84713090 and not under Heading 84798999.

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