Automatic data processing classification prevails for biometric access control systems integrated with CPU-based data processing functions.

A biometric access control system used solely or principally with an automatic data processing system, connectable to the CPU and capable of accepting and delivering coded data usable by the system, falls under Heading 8471. Applying Chapter Note 5(C) to Chapter 84, the device's fingerprint capture, data processing and attendance or gate-control functions showed it formed part of the ADP system. As Heading 8471 specifically covered the goods, it could not be classified under the residual Heading 8543 for electrical machines having individual functions. The classification was therefore accepted in favour of the assessee.

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Issues: Whether the imported biometric access control system was classifiable under Heading 8471 as an automatic data processing unit or under Heading 8543 as an electrical machine having an individual function.

Analysis: The device was found to be used solely or principally in an automatic data processing system, connectable to the central processing unit, and capable of accepting and delivering data in coded or signal form usable by the system. The device captured fingerprint data, processed it through the system, and enabled recording of attendance, entry and exit, and gate operation. Applying Chapter Note 5(C) to Chapter 84, the device satisfied the conditions for treatment as part of an automatic data processing system. Since it was covered by Heading 8471, it could not be placed under Heading 8543, which functions as a residual heading for electrical machines and apparatus not elsewhere specified.

Conclusion: The goods were correctly classifiable under Heading 8471 and not under Heading 8543; the assessee's classification was accepted.

Final Conclusion: The appeal succeeded and the classification dispute was resolved in favour of the assessee.

Ratio Decidendi: A unit used solely or principally in an automatic data processing system, which is connectable to the CPU and capable of accepting or delivering data usable by the system, is classifiable under Heading 8471 and cannot be relegated to the residual Heading 8543.

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