Tariff classification of Samsung Galaxy Tab upheld as tablet computer under CTH 84713090 after acceptance by importer.

The tariff classification dispute over Samsung Galaxy Tab GT-P1000 was resolved in favour of classification as tablet computers under CTH 84713090 rather than mobile phones under CTH 85171290. The Tribunal noted that the product description on the packages and the nature of the goods supported the department's view, and it recorded the respondent's later acceptance of classification under CTH 84713090. The department's appeal on classification therefore succeeded.

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Issues: Whether the imported goods were correctly classifiable as mobile phones under CTH 85171290 or as tablet computers under CTH 84713090.

Analysis: The dispute concerned the proper tariff classification of Samsung Galaxy Tab GT-P1000 imported by the respondent. The respondent initially claimed classification as a mobile phone, while the department treated the goods as tablet computers based on the product description on the packages and the nature of the goods. The respondent later accepted the classification under CTH 84713090, and the Tribunal noted this acceptance in resolving the classification dispute.

Conclusion: The goods were held to be classifiable under CTH 84713090, and the department's appeal on classification succeeded.

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