Inkjet printer classification turns on network-connectivity capability; digital equipment with LAN TCP/IP falls under the printer entry.

Imported digital inkjet equipment was held to fall under CTH 8443 32 50 as an inkjet printer because its catalogue showed LAN TCP/IP network connectivity, satisfying the requirement of capability to connect to an automatic data processing machine or network by simple cable attachment. The HSN Explanatory Notes support this functional test for classification, and Board Circular No. 11/2008-Cus. treats large format printers meeting it as inkjet printers. On that basis, the contrary view that the goods were not digital inkjet printers or lacked network-connectivity capability was not sustainable, and classification under CTH 8443 39 10 was rejected.

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Issues: Whether the imported digital inkjet equipment was correctly classifiable under CTH 8443 32 50 as an ink jet printer, or under CTH 8443 39 10 as an ink-jet printing machine.

Analysis: The classification turned on whether the goods satisfied the criterion of being capable of connection to an automatic data processing machine or to a network. The catalogue showed network connectivity through LAN TCP/IP, and the HSN Explanatory Notes state that the apparatus must contain all components necessary for such connection by simply attaching a cable. Board's Circular No. 11/2008-Cus. also clarifies that large format printers meeting this test are to be classified under the inkjet printer entry. On that basis, the authorities' view that the goods were not digital inkjet printers or were not capable of network connection was found unsustainable.

Conclusion: The goods were correctly classifiable under CTH 8443 32 50 and not under CTH 8443 39 10.

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