Classification of integrator with chromatograph as part of principal scientific machine upheld under Chapter 90, not Chapter 84

An imported integrator designed solely to display and process data generated by a gas chromatograph was classifiable with the principal scientific apparatus as a part or accessory under Chapter 90, not as an independent automatic data processing machine under Chapter 84. The import literature and the equipment's intended use showed it was not a stand-alone personal computer system, and Chapter Note 2(b) of Chapter 90 prevailed over Chapter Note 5(a) of Chapter 84. The Department's classification under Heading 84.71 was therefore unsustainable, and Heading 9027.20 was upheld.

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Issues: Whether Integrator Model 1020 imported with a gas chromatograph was classifiable as a part or accessory of the chromatograph under Chapter 90, or as an automatic data processing machine under Chapter 84.

Analysis: The import literature showed that the integrator was designed to display and process analysis data generated by the chromatograph and was not treated by the manufacturer as a stand-alone personal computer system. The earlier Tribunal decisions relied on by the appellant supported the principle that computer-based or software components imported with the principal scientific apparatus, when essential to its functioning and intended solely for use with that apparatus, are to be classified along with the main machine. Applying that approach, Chapter Note 2(b) of Chapter 90 governed the classification, while Chapter Note 5(a) of Chapter 84 did not displace the integrator's character as a component used with the chromatograph.

Conclusion: The integrator was correctly classifiable under Chapter Heading 9027.20 and not under Chapter Heading 84.71; the classification adopted by the Department was unsustainable.

Ratio Decidendi: Where an imported instrument is designed solely for use with a principal scientific machine and is essential to its functional output, it is to be classified with that principal machine under the chapter covering parts and accessories, rather than as an independent data processing machine.

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