Tariff classification of ink-jet photo printers favours printer heading over photographic apparatus heading on tariff notes and HSN guidance.

Classification of an imported ink-jet photo printer depended on the tariff wording, section and chapter notes, and the HSN Explanatory Notes. The article was an ink-jet printer capable of connection to an automatic data processing machine and used for photographic printing, but that use did not place it in Chapter 90. Section XVI Note 1(m) excluded Chapter 90 goods from Section XVI, and the interpretative guidance supported classification as a printer rather than photographic apparatus. On the stated facts, the goods fell under Heading 8443 3250 and not under Heading 9010 5000.

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Issues: Whether the imported ink-jet photo printer was classifiable under Heading 8443 3250 of the First Schedule to the Customs Tariff Act, 1975 as claimed by the importer, or under Heading 9010 5000 as held by the department.

Analysis: The dispute turned on the proper application of the tariff headings along with the relevant section and chapter notes. The printer was an ink-jet printer capable of connection to an automatic data processing machine and was used for printing photographs. The competing headings had to be read with the tariff structure, including Section XVI Note 1(m), which excludes articles of Chapter 90 from Section XVI, and the HSN Explanatory Notes, which assist in identifying the scope of the headings. The decision also drew support from prior authorities recognising that HSN Explanatory Notes carry significant interpretative value and that ink-jet printers used in conjunction with computers are not to be classified in Chapter 90 merely because they are used for photographic printing. On the facts, the imported goods were found to fall within the printer heading rather than the photographic apparatus heading.

Conclusion: The goods were held classifiable under Heading 8443 3250 and not under Heading 9010 5000, and the importer's appeal succeeded.

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