Ink-jet printer classification turns on specific printing function, so industrial printers were classifiable under Heading 84.43.
Ink-jet printers connected to an automatic data processing machine are not classified under Heading 84.71 where they possess the characteristics of a machine performing a specific printing function. Chapter Note 5(D) applies to printers used with ADP systems, but it remains subject to Chapter Note 5(E), which directs machines having a specific function and the character of a printing machine to the heading appropriate to that function. On the facts, the imported machines were used in industry, printed on rolls and sheets, and were mainly deployed in the signage sector, so they were treated as printing machines and classified under Heading 84.43.
Issues: Whether the imported ink-jet printer was classifiable under Heading 84.71 as a unit of an automatic data processing system, or under Heading 84.43 as an ink-jet printing machine having a specific printing function.
Analysis: Chapter Note 5(D) supports classification of printers connected with an automatic data processing machine under Heading 84.71, but that note operates subject to Chapter Note 5(E). Chapter Note 5(E), read with the HSN explanatory notes, requires machines performing a specific function and having the characteristics of a printing machine to be classified under the heading appropriate to that function, even if used with a computer. On the facts, the imported machines were used in industry, printed on rolls and sheets, and were mainly deployed in the signage sector, showing that they had the character of printing machines rather than ordinary office or home printers.
Conclusion: The ink-jet printers were classifiable under Heading 84.43 and not under Heading 84.71.
Ratio Decidendi: Where an ink-jet printer, though connected to an automatic data processing machine, possesses the characteristics of a machine with a specific printing function, classification must follow the heading applicable to that specific function rather than the data-processing heading.
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