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Issues: Whether the imported goods were classifiable under Heading 8471 41 90 of the Customs Tariff Act, 1975 as automatic data processing machines and units thereof, or under Heading 9022 19 00 as apparatus based on the use of X-rays.
Analysis: The goods were examined with reference to their inherent character, technical literature, and the competing tariff entries. The relevant principle applied was that where goods answer a specific tariff description, that specific entry prevails over a more general classification. The asserted digital display function did not displace the nature of the goods as equipment serving the purpose covered by Chapter 90.
Conclusion: The goods were correctly classified under Heading 9022 19 00 and not under Heading 8471 41 90.