Classification of classroom response systems favours Heading 8471 when the goods function only as ADP accessories.

An imported student response system consisting of a wireless keypad and infrared receivers was classifiable under Heading 8471 because it operated as teaching accessories used with an automatic data processing machine and did not perform an independent individual function. Heading 8543 applies only to electrical apparatus having a standalone function, and the chapter notes and explanatory notes did not support that classification. The departmental classification under Heading 8543 was therefore unsustainable, and the appeal failed.

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Issues: Whether the imported student response system was correctly classifiable under Heading 8471 as an input or output unit of an automatic data processing machine, or under Heading 8543 as an electrical machine or apparatus having an individual function.

Analysis: The goods consisted of a wireless key pad and infrared receivers used together for classroom response through an ADP machine. Heading 8543 applies only to electrical appliances and apparatus having individual functions, and the chapter notes and explanatory notes contemplate goods that operate as standalone electrical devices. The imported system did not satisfy that description. Instead, it functioned as teaching accessories used in conjunction with an ADP machine, and the cited chapter notes supported classification under Heading 8471. The availability of similar clearances under Heading 8471 also supported the view that the departmental classification under Heading 8543 was unsustainable.

Conclusion: The goods were correctly classifiable under Heading 8471, and the departmental appeal failed.

Ratio Decidendi: Goods that function as units or accessories used with an ADP machine, and do not possess an independent individual function, are not classifiable under Heading 8543 and fall within Heading 8471 where the tariff notes so require.

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