Automatic data processing machine classification confirmed for a walltop computer with CPU, memory, storage and interactive display.

The product described as a walltop computer was classified as an automatic data processing machine under tariff heading 8471 41 90. Applying the Customs Tariff Act, 1975, the section notes, chapter notes and explanatory notes to heading 8471, it was found to contain a CPU, memory and storage for programs and data, user-programmable processing capability, an input unit through Bluetooth keyboard and IR pen, and a projected interactive display as the output unit. As it met the requirements of an automatic data processing machine but was neither a micro computer nor a large or main frame computer, it fell within the residual sub-heading under 8471 41.

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Issues: Whether the product described as a walltop computer is classifiable as an automatic data processing machine under tariff heading 8471 41 90.

Analysis: Classification was examined with reference to the notification governing tariff interpretation, the Customs Tariff Act, 1975, its section notes, chapter notes and the explanatory notes to heading 8471. The product was found to contain a central processing unit, memory and storage capable of storing programs and data, user-programmable processing capability, and an input unit through Bluetooth keyboard and IR pen, together with a projected interactive display functioning as the output unit. On that basis, it satisfied the requirements of an automatic data processing machine under Chapter 84. Since it was neither a micro computer nor a large or main frame computer, it fell within the residual sub-heading under 8471 41.

Conclusion: The product is classifiable under tariff heading 8471 41 90.

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