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Issues: Whether the interactive display systems marketed as ViewBoard models were classifiable as automatic data processing machines under Heading 8471, or as monitors under Heading 8528.
Analysis: The goods were found to have an in-built central processing unit, RAM, pre-installed operating system, storage capability, touchscreen input, and output display functions, and to be capable of standalone computing tasks such as downloading and running programmes, browsing, file manipulation, and processing user inputs. Applying the General Rules for Interpretation, classification was held to depend on the terms of the headings read with the relevant Section and Chapter Notes. The goods satisfied the requirements of Chapter Note 6(A) to Chapter 84 for an automatic data processing machine, and their display function was not treated as their sole or principal function. Chapter Note 6(D) and Note 6(E) did not exclude them from Heading 8471 on the facts found, and the composite machine principle supported classification according to the machine's essential character and computing capability.
Conclusion: The goods were held classifiable under Heading 8471 and more specifically under sub-heading 84714190, in favour of the assessee.
Ratio Decidendi: Where an interactive display device satisfies the characteristics of an automatic data processing machine and performs standalone computing functions, it is classifiable under Heading 8471 rather than being classified only by its display function under Heading 8528.
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