All in one ADP machines meet the stored program and same housing criteria, so they classify under the CPU+I/O machine subheading.

All in one interactive flat panels are classed as automatic data processing machines because they incorporate a central processing unit, motherboard, graphics processor, memory and a touchscreen input plus a video display output, store programs and data, are freely programmable and execute user specified computations without human intervention; therefore they meet the stored program and same housing criteria of the Chapter 84 notes and fall within the subheading for machines comprising in the same housing a CPU and an input and output unit, not the 'other units' subheading.

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Issues: Whether the goods described as Viewsonic Creative Touch Interactive Flat Panels (all-in-one interactive flat panels) are classifiable under subheading 8471.41 (automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit) or under subheading 8471.80 (other units of automatic data processing machines) of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods are described as all-in-one systems incorporating a central processing unit, motherboard, graphics processor, memory (RAM and storage), touch screen serving as input and a video display unit as output, and are capable of operating with stored programs and multiple operating systems. Classification follows the terms of the headings and relevant Chapter Notes per GRI 1. Note 6(A) to Chapter 84 requires machines to (i) store programs and data necessary for execution, (ii) be freely programmable, (iii) perform arithmetical computations specified by the user, and (iv) execute programs without human intervention that may modify execution by logical decision. The subject items meet these functional and structural requirements and operate as complete ADP machines rather than as constituent or peripheral units of a system. The description and technical features therefore bring the goods within the scope of heading 8471 and the specific subheading describing machines comprising in the same housing a central processing unit and an input and output unit.

Conclusion: The goods are classifiable under subheading 8471.41 of the First Schedule to the Customs Tariff Act, 1975 (and not under subheading 8471.80).

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