Automatic data processing machines: interactive flat panels meet stored program and input/output criteria, classifiable under CTH 8471 41 90.

Interactive flat panel devices combining a CPU, input (touch) and output (display), storage and pre /user installable software meet the stored program criteria in Chapter Note 6(A) to Chapter 84. Applying the General Rules of Interpretation and the chapter note tests - stored programs, user programmability, arithmetical/logical processing and runtime decision capability - the devices qualify as automatic data processing machines and fall within heading 8471, specifically the residual subheading 8471 41 90, for tariff classification.

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Issues: Whether the goods 'Creative Touch 5-series Interactive Flat Panel (IFP) (Models 5652RK+, 5752RK+, 5862RK+)' are classifiable as automatic data processing machines under CTH 8471 and specifically under CTH 8471 41 90 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The issue requires examination of whether the subject goods satisfy the criteria in Chapter note 6(A) to Chapter 84 of the Customs Tariff Act, 1975, namely (1) storing the processing program and necessary data for program execution, (2) being freely programmable by the user, (3) performing arithmetical computations specified by the user, and (4) executing stored programs capable of modifying execution by logical decision during processing runs. The subject goods are described as all-in-one devices incorporating a central processing unit, motherboard, graphics processing, RAM and SSD storage, a touch-sensitive input surface and a display output, and are supplied with an embedded Android operating system while also capable of running desktop OS via an optional module. Product features include pre-installed and user-installable applications, file management, network connectivity, and general computing functions, which together demonstrate stored programs, user programmability, computation capability and program execution that can modify operation during runs. Under the General Rules of Interpretation, classification is determined by the terms of headings and chapter notes; the devices are not merely display units or peripheral components but complete machines. ADP machines that comprise in the same housing at least a central processing unit and input and output units fall under subheading 8471 41, and machines of the present description fit within the residual category 8471 41 90.

Conclusion: The goods satisfy Chapter note 6(A) to Chapter 84 of the Customs Tariff Act, 1975 and are classifiable as automatic data processing machines; they merit classification under CTH 8471 and specifically under CTH 8471 41 90 of the First Schedule to the Customs Tariff Act, 1975.

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