Automatic data processing classification upheld for interactive flat panel displays under Heading 8471 based on integrated computing functions.

Imported interactive flat panel displays were analysed for tariff classification under the General Rules for the Interpretation and Note 6(A) to Chapter 84. The goods were found to combine a central processing unit, memory, storage, touch input and display output within one housing, and to support programmed operations, arithmetic computations and logical processing. Because they were not treated as machines performing a specific function outside data processing, they were classified as automatic data processing machines under Heading 8471 and Sub-heading 8471 41 90, rather than as merely ancillary units.

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Issues: Whether the imported interactive flat panel displays are classifiable as automatic data processing machines under Heading 8471 and Sub-heading 8471 41 90 of the Customs Tariff.

Analysis: Classification was determined by applying Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975 and the criteria in Note 6(A) to Chapter 84 of the Customs Tariff Act, 1975. The goods were found to contain a central processing unit, memory, storage, touch input, and display output within the same housing, and to support programmed operations, arithmetical computations, and execution by logical decision during processing. The goods were also found not to fall within the exclusionary treatment applicable to machines performing a specific function other than data processing. On that basis, they were treated as automatic data processing machines rather than merely units or systems ancillary to such machines.

Conclusion: The goods are classifiable under Heading 8471 and more specifically under Sub-heading 8471 41 90 of the Customs Tariff, in favour of the assessee.

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