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Issues: Whether the Viewsonic Creative Touch Interactive Flat Panel goods are classifiable under heading 8471, specifically sub-heading 84714190, or under sub-heading 84718000.
Analysis: The classification was determined by the terms of the heading and the relevant chapter notes. The goods were found to have an integrated system with a central processing unit, memory, input and output functions, and to operate as a fully functional automatic data processing machine. On that basis, they satisfied the requirements of Note 6(A) to Chapter 84. The goods were therefore treated as ADP machines themselves and not merely as other units of ADP machines falling under the residual entry.
Conclusion: The goods are classifiable under heading 8471 and more specifically under sub-heading 84714190, and not under sub-heading 84718000. The ruling is in favour of the assessee.
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