Data switches classified as automatic data processing units under Chapter 84 note despite computers functioning without them.

Data switches used to connect personal computers to peripheral devices and to store and route data were treated as units of an automatic data processing system under Note 5(b) to Chapter 84. The fact that the computers could function without the switches did not exclude classification, because essentiality was not the test under the note applied. The switches were therefore classifiable under Heading 84.71, and the classification adopted by the Commissioner (Appeals) was upheld.

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Issues: Whether data switches were classifiable under Heading 84.71 as automatic data processing machines by virtue of Note 5(b) to Chapter 84.

Analysis: The switches were used to connect personal computers to peripheral devices and could store and route data for use by connected equipment. Note 5(b) to Chapter 84 covered units connectible to the central processing unit, whether directly or through other units, and specifically designed as part of an automatic data processing system, including units presented separately. The contention that the computers could function without the switches did not take the goods out of the scope of the note, since essentiality was not the test under the classification note relied upon.

Conclusion: The switches fell within Heading 84.71 and the classification adopted by the Commissioner (Appeals) was upheld.

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