Principal function test places cutting plotters under Heading 8441.10 as cutting machines, not a residual tariff entry.

Cutting plotters operating with automatic data processing systems were held classifiable according to their principal function under the tariff. Because the machines converted digital data into graphical plotting and sign-making operations, the printing aspect was treated as subsidiary and cutting as the principal function. Applying Note 3 of Section XVI and the relevant tariff notes, classification had to follow the function actually performed. They were therefore correctly classified under Heading 8441.10 as cutting machines, and the Revenue's challenge to that classification failed.

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Issues: Whether the cutting plotters were classifiable under Heading 8441.10 as machines performing the principal function of cutting, or under Heading 8479 on the footing that they did not perform any principal function described in a specific heading.

Analysis: The machines worked in conjunction with automatic data processing systems to draft, mark out, print and cut designs on paper or vinyl. Their function was to convert digital data into graphical plotting and to carry out sign-making operations by using either plotter pens or cutting blades. On this basis, the printing activity was treated as subsidiary and the cutting activity as the principal function. Applying Note 3 of Section XVI and the relevant tariff notes, the machines had to be classified according to the principal function actually performed.

Conclusion: The machines were correctly classified under Heading 8441.10 as cutting machines, and the Revenue's challenge to that classification failed.

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