Printer classification under tariff rules turns on connectivity to data-processing systems; reclassification under the alternate heading failed.

Imported printers were treated as classifiable under heading 84433250 because the relevant tariff test focused on whether the machines could connect to an automatic data processing machine or network. The goods were admitted to receive data through a USB port, and the product literature supported that connectivity, bringing them within the 844332 group under the HSN Explanatory Notes and Board clarification. Classification under heading 84433910 was therefore excluded, and the earlier coordinate Bench view on similar facts was followed. The reclassification was unsustainable, and the goods remained correctly classifiable as inkjet printers under heading 84433250.

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Issues: Whether the imported printers were correctly classifiable under heading 84433250 as inkjet printers, or were liable to be reclassified under heading 84433910 as inkjet printing machinery.

Analysis: The determining criterion under the relevant tariff structure was whether the machines were capable of being connected to an automatic data processing machine or network. The imported goods were admitted to receive data through USB port, and the product literature supported such connectivity. In light of the HSN Explanatory Notes and the Board's clarification, machines capable of such connection fell within the 844332 group, and classification under 844339 was excluded. The earlier coordinate Bench decision on similar facts was followed.

Conclusion: The reclassification to heading 84433910 was unsustainable, and the goods were held correctly classifiable under heading 84433250. The appeals succeeded in favour of the assessee.

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