Checking instrument classification prevails over data-processing machine heading when the product performs a specific checking function.

An imported item performing a specific checking function was classified under Chapter Heading 9031 rather than as an automatic data processing machine under Chapter Heading 8471. The tariff scheme and explanatory notes showed that Chapter 8471 excludes machines or apparatus that merely work with an ADP machine and perform a distinct function, while Chapter 9031 covers measuring or checking instruments not specified elsewhere. As the product was found to be a checking instrument and the importer did not substantiate classification under Chapter 8471, classification under 90318000 was upheld and 84714190 rejected.

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Issues: Whether the imported item was classifiable under Chapter Heading 8471 as an automatic data processing machine or under Chapter Heading 9031 as a measuring or checking instrument.

Analysis: The competing tariff headings were examined along with the explanatory notes. Chapter 8471 covers automatic data processing machines and units thereof, but excludes machines, instruments or apparatus that incorporate or work in conjunction with an automatic data processing machine and perform a specific function. Chapter 9031 covers measuring or checking instruments, appliances and machines not specified elsewhere. The item was found to be a checking instrument and not an automatic data processing machine, and the appellant failed to establish classification under Chapter Heading 8471 with supporting material.

Conclusion: The item was held classifiable under Chapter Heading 90318000 and not under Chapter Heading 84714190, resulting in a finding against the assessee.

Ratio Decidendi: Where a product performs a specific checking function and falls within the scope of Chapter 9031, it cannot be classified as an automatic data processing machine under Chapter 8471 merely because it uses software, camera, or display components.

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