Printer classification under Heading 84.71 confirmed where barcode printers meet computer-connectivity and data-transfer conditions.

Barcode printers connected to a computer were classified as units of Heading 84.71 because they fell within Note 5(D) to Chapter 84 and satisfied Note 5(B)(b) and 5(B)(c) by being connectable to the central processing unit and capable of accepting or delivering system data. The exclusion in Note 5(E) did not override the printer-specific treatment under Note 5(D). On that reasoning, the goods were held classifiable under CTH 84.71.60 rather than as printing machinery under CTH 8443.59, consistent with prior Tribunal decisions on similar printers.

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Issues: Classification of barcode printers (thermal label printers) for customs purposes, namely whether they were classifiable as units of Heading 84.71 or as printing machinery under Heading 84.43.

Analysis: The goods were printers connected to a computer and were covered by Note 5(D) to Chapter 84. Once treated as printers, they were required to satisfy the conditions in Note 5(B)(b) and 5(B)(c), namely that they be connectable to the central processing unit and capable of accepting or delivering data usable by the system. Those conditions were met. The exclusion in Note 5(E) was held not to override Note 5(D), and the printer-specific chapter note required classification under Heading 84.71. The reasoning was supported by prior Tribunal decisions holding that printers satisfying Note 5(B)(b) and (c) fall under Heading 84.71.

Conclusion: The goods were correctly classifiable under CTH 84.71.60, not under CTH 8443.59, and the appeal succeeded.

Ratio Decidendi: Where a printer connected to an automatic data processing system satisfies the conditions of Note 5(B)(b) and 5(B)(c), it must be classified as a unit of Heading 84.71, and Note 5(E) cannot be used to exclude it from that heading.

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