Classification of portable computers as data-processing machines under heading 8471, with ancillary communication features not shifting them to heading 8517.

Portable computers designed for enterprise use were held classifiable as automatic data processing machines under heading 8471, with subheading 84713090 applying because the goods combined computing, scanning and data-capture functions. Applying the principal function test and the relevant chapter notes, the communication capability in some models was treated as ancillary and the exclusionary notes to Chapter 84 were found inapplicable. The devices were therefore classified by their main character as data-processing equipment, not as telephones for cellular networks under heading 8517.

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Issues: Whether the impugned portable computers, namely vehicle-mounted computers, tablet computers and mobile computers, are classifiable under heading 8471, specifically subheading 84713090, or under heading 8517.

Analysis: The classification turned on the terms of heading 8471 and the chapter notes governing automatic data processing machines, together with Note 3 to Section XVI and the scope of heading 8517. The devices were found to combine computing, scanning and data-capture functions for enterprise use, and the presence of communication capability in some models was treated as ancillary. The criteria for automatic data processing machines were held to be satisfied, and the exclusionary notes to Chapter 84 were found inapplicable. Applying the principal function test, the classification was based on the main character of the goods as data-processing devices rather than telephones for cellular networks. The absence of cellular connectivity in many models and the enterprise-oriented design of the products further supported exclusion from heading 8517.

Conclusion: The impugned devices are classifiable under heading 8471 and more specifically under subheading 84713090, and not under heading 8517.

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