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Issues: Whether the imported Interactive Display System (ViewBoard) is classifiable as an automatic data processing machine under Heading 8471 and, more specifically, under sub-heading 84714190, or as a monitor under Heading 8528.
Analysis: The goods were found to have an in-built central processing unit, RAM, pre-installed operating system, expandable software capability, touch input, display output, storage, and the ability to perform multiple computing functions on a standalone basis. Applying Note 6(A) to Chapter 84, the goods satisfied the essential characteristics of an automatic data-processing machine. The exclusion in Note 6(D) and the specific-function principle in Note 6(E) were considered, but the decisive finding was that display was only one feature and not the principal function. The goods were therefore treated as complete ADP machines, with the touchscreen serving as input and the display as output, bringing them within Heading 8471 and the residual category for other ADP machines comprising a CPU with input and output units.
Conclusion: The goods are classifiable under Heading 8471 and specifically under sub-heading 84714190, not under Heading 8528.
Ratio Decidendi: Where a device independently satisfies the statutory characteristics of an automatic data-processing machine and functions as a complete computing system with input and output units in the same housing, it is classifiable under Heading 8471 even if display is one of its features.