Classification of eye tracking systems turns on essential character and measuring function under tariff headings.

Imported Eye Tracking Systems were classified by examining their product description, essential function and tariff notes. Heading 8471 covers automatic data processing machines and units, while Heading 9031 covers measuring or checking instruments and machines not specified elsewhere. Because the equipment had a specific measuring capability in relation to eye activity, its input, output, storage or processing components did not change its essential character. Applying Chapter Note 5 of Chapter 90 and finding no exclusion, the goods fell within Heading 90318000 rather than Heading 84715000.

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Issues: Whether the imported Eye Tracking System was classifiable under Heading 84715000 as an automatic data processing machine and processing unit, or under Heading 90318000 as a measuring or checking instrument, appliance or machine.

Analysis: The competing headings were examined with reference to the product description, the nature of its function, and the tariff notes. Heading 8471 applies to automatic data processing machines and units thereof, whereas Heading 9031 applies to measuring or checking instruments and machines not specified elsewhere. The imported equipment was found to have a specific measuring capability in relation to eye activity. The presence of input, output, storage, or processing components did not alter the essential character of the goods. In view of Chapter Note 5 of Chapter 90 and the absence of any exclusion, the goods fell within the scope of Heading 9031.

Conclusion: The imported goods were correctly classifiable under Heading 90318000 and not under Heading 84715000.

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