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Issues: Whether the Creative Touch 5-series Interactive Flat Panel (IFP) is classifiable under Heading 8471 and subheading 8471 41 90 of the First Schedule to the Customs Tariff Act, 1975 as an automatic data-processing machine.
Analysis: Classification was tested under Rule 1 of the General Rules for Interpretation and the requirements of Chapter Note 6(A) to Chapter 84. The goods were found to contain an inbuilt central processing unit, memory, operating system, touch screen input, and display output, and to support general computing functions such as file access, internet use, document editing, and application processing. The ruling held that these characteristics satisfied the statutory criteria for an automatic data-processing machine, including storage of programs and necessary data, free programmability, performance of arithmetical computations, and execution of processing programs with logical decision-making. As the device comprised a CPU together with input and output units in the same housing, it fell within subheading 8471 41 and the residual subheading 8471 41 90.
Conclusion: The product is classifiable under Heading 8471 and more specifically under subheading 8471 41 90.
Ratio Decidendi: A device with an embedded CPU, memory, touch input, and display output, which is freely programmable and capable of general data-processing functions, is classifiable as an automatic data-processing machine under Heading 8471.
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