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Classification of Tablet Computers as automatic data processing machines affects tariff treatment and import classification. Tablet computers, principally touchscreen-operated and user-programmable, meet the functional criteria of an automatic data processing machine-including data storage for program execution, user programmability, performance of user-specified computations, and autonomous program execution-and, under the General Rules for Interpretation and relevant Chapter and Section Notes, should be classified according to the component performing the principal function as automatic data processing machines for tariff purposes.
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Classification of Tablet Computers as automatic data processing machines affects tariff treatment and import classification.
Tablet computers, principally touchscreen-operated and user-programmable, meet the functional criteria of an automatic data processing machine-including data storage for program execution, user programmability, performance of user-specified computations, and autonomous program execution-and, under the General Rules for Interpretation and relevant Chapter and Section Notes, should be classified according to the component performing the principal function as automatic data processing machines for tariff purposes.
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