Time recording apparatus classification prevails where the device only stores attendance data and does not process information as an ADP unit.

A time recording device that only captures employees' arrival and departure times and stores that data without processing it into reports was held to be classifiable as a time recording apparatus under Heading 91.06. The competing claim that it fell under Heading 8471.00 as an automatic data processing machine was rejected because the product did not function as an ADP unit and lacked the characteristics required by Note 5(b) of Chapter 84. The appeal failed, and the classification under Heading 91.06 was upheld.

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Issues: Whether the time recording system was classifiable under Heading 8471.00 as an automatic data processing machine or under Heading 91.06 as time recording apparatus.

Analysis: The product was found, on the technical literature and tariff descriptions, to record only the time of arrival and departure of employees and to store that data without processing it into reports. It was held to be more in the nature of a time recorder than a microprocessor or computer system, and not to function as part of an automatic data processing system. The competing reliance on Note 5(b) of Chapter 84 was not accepted, because the product did not have the characteristics of an ADP unit covered by that note.

Conclusion: The goods were correctly classifiable under Heading 91.06 and not under Heading 8471.00; the appeal failed.

Ratio Decidendi: A device that merely records and stores time data, without processing it into reports or functioning as part of an automatic data processing system, is classifiable as a time recording apparatus under Heading 91.06 rather than as an ADP machine under Heading 8471.00.

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