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Issues: Whether Mi Web Camera is classifiable under Heading 8473 as parts and accessories suitable for use solely or principally with automatic data processing machines, or under Heading 8525 as a television camera, digital camera, or video camera recorder.
Analysis: The product was found to be used principally with ADP machines and not to function independently. Under Note 5(C) to Chapter 84, a unit used solely or principally in an automatic data processing system and capable of accepting or delivering data in usable form is treated as part of the system, unless excluded by Note 5(D). The exclusion in Note 5(D) covers television cameras, digital cameras, and video camera recorders. The imported web camera was held not to fall within those excluded categories. The earlier classification ruling on web cameras was followed, and the separate importation of the camera did not alter the essential character of the product for classification.
Conclusion: The web camera was held classifiable under Heading 8473 and not under Heading 8525, in favour of the assessee.
Final Conclusion: The impugned classification was set aside and the appeal succeeded with consequential relief.
Ratio Decidendi: A web camera used solely or principally with an ADP machine, which is not a television camera, digital camera, or video camera recorder, is classifiable as a part or accessory of the ADP system under Heading 8473 rather than under Heading 8525.
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