Portable computer classification turns on transportability and system composition, not on laptops alone or an in-built battery.

Imported all-in-one computers were treated as portable automatic data processing machines under Heading 8471 30 because portability was understood as ease of movement and relocation, not as a feature limited to laptops or notebooks or dependent on an in-built battery. The goods, weighing less than 10 kg and comprising a CPU, display unit, keyboard and mouse, matched the HSN-based description of a portable system. The alternate claim under Heading 8471 49 was rejected because that sub-heading requires a system with at least a central processing unit, one input unit and one output unit, which the imported configuration did not satisfy as presented.

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Issues: Whether the imported all-in-one computers were classifiable under Heading 8471 30 as portable automatic data processing machines, or under the headings claimed by the importer, namely 8471 50 or 8471 49.

Analysis: The goods were found to have a weight of less than 10 kg and to comprise a central processing unit, display unit, keyboard and mouse. The expression "portable" was held not to be confined to laptops or notebooks, but to cover computers capable of being easily moved and relocated. The technical literature and the HSN-based description supported the view that portability depends on transportability and functional composition, not on the presence of an in-built battery. The importer's alternate claim under Heading 8471 49 also failed because the sub-heading contemplates a system comprising at least a central processing unit, one input unit and one output unit, whereas the imported configuration did not satisfy that requirement as presented.

Conclusion: The goods were correctly classified under Heading 8471 30, and the importer's claims under Headings 8471 50 and 8471 49 were rejected.

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