Principal purpose controls tariff classification where a multifunction keyboard's communication features remain ancillary to its core input function.

A multifunction keyboard with integrated VoIP, speakers, microphone and display features retained its essential character as a keyboard because the additional functions were ancillary to its principal use as a data input device. Chapter Note 5(D) treated keyboards meeting the prescribed connectivity and data-acceptance conditions as units of Heading 8471, and Chapter Note 7 required classification by principal purpose where a machine serves more than one function. The product was therefore not classified as a telephone set under Heading 8517 and was instead classified as an input unit of an automatic data processing machine under Tariff Item 8471 60 40.

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Issues: Classification of a keyboard with integrated voice-over-internet-protocol, speakers, microphone and display features under the Customs Tariff Act, 1975; whether the additional features displaced its essential character as a keyboard.

Analysis: The product was examined as a standard PC keyboard specially designed for Bloomberg services. The integrated VoIP hardware, stereo speakers and microphone were held to be ancillary features that did not alter its basic character. Chapter Note 5(D) of Chapter 84 treated keyboards satisfying the prescribed connectivity and data-acceptance conditions as units of Heading 8471, and Chapter Note 7 required a machine used for more than one purpose to be classified according to its principal purpose. Since the principal use remained data input as a keyboard, it was not to be classified as a telephone set under Heading 8517.

Conclusion: The product was held classifiable as an input unit of an automatic data processing machine under Tariff Item 8471 60 40.

Ratio Decidendi: Where a multifunction device retains the principal character and use of a keyboard, its ancillary communication features do not alter classification, and it must be classified according to its principal purpose under the tariff heading for input units.

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