Composite machine classification turned on principal printing function and specific heading rules, not the residual tariff entry.

Composite imported machines were classified under Chapter Heading 8471.60 because classification under Chapter 84 required application of the General Rules for Interpretation and Chapter Note 5, with preference for the most specific description. Rule 3(b) and Note 3 of Section XVI directed classification by the component or function giving the machine its essential character, and the facts showed a dominant printing function with substantial parts and cost attributable to printing. The machines also met Chapter Note 5(B), and printers covered by Chapter Note 5(D) were treated as units of heading 84.71. Chapter Note 5(E) did not exclude them to the residual heading, so heading 8479.89 did not apply.

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Issues: Whether the imported multi-functional machines were classifiable under Chapter Heading 8471.60 as units of automatic data processing machines, or under the residual Chapter Heading 8479.89.

Analysis: The classification turned on the scheme of Chapter 84, Chapter Note 5 and the General Rules for Interpretation. Rule 3(a) requires preference for the most specific description, while Rule 3(b) and Note 3 of Section XVI require composite machines to be classified according to the component or function giving them their essential character or principal function. On the facts, the machines had a dominant printing function, with a substantial portion of parts and cost attributable to printing. The machines also satisfied the conditions in Chapter Note 5(B), and printers falling within Chapter Note 5(D) were treated as units of heading 84.71. Chapter Note 5(E) did not apply to exclude them into a residual heading because the machines were presented independently and their principal character was not that of a merely unspecified machine having an individual function outside heading 84.71.

Conclusion: The imported multi-functional machines were classifiable under Chapter Heading 8471.60 and not under the residual Chapter Heading 8479.89.

Ratio Decidendi: A composite machine having a principal printing function, which satisfies the conditions for a unit of an automatic data processing system, is to be classified under the specific heading for such units and not under a residual heading.

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