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Issues: Whether Interactive Large Format Display models are classifiable under Tariff Item 8471 41 90 as automatic data processing machines, or under Heading 8528 as monitors.
Analysis: The goods were examined on the basis of their functional features, including inbuilt processing capability, storage, programmable use, input and output integration, and interactive capabilities. The applicable framework under Chapter 84 Note 6(A) required the machine to store programs and necessary data, be freely programmable, perform user-specified computations, and execute a processing program without human intervention. The reasoning also considered Notes 6(D) and 6(E), but held that the mere presence of display characteristics did not control classification where the article, taken as a whole, answered the description of an automatic data processing machine. Reference was made to the General Rules for Interpretation and to classification guidance for similar interactive devices.
Conclusion: The subject goods satisfy the conditions for classification as automatic data processing machines and are classifiable under sub-heading 8471 41 90, not under Heading 8528.
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