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Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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Classification of an interactive touchscreen smart display depends on its principal function rather than the mere presence of embedded processing hardware. Although "Moving Style" contains a processor, operating system, memory, connectivity and application capabilities, these features support its display, collaboration and multimedia functions; applying Chapter Note 6(E) to Chapter 84 and Note 3 to Section XVI, it is classified as an other monitor under tariff item 8528 59 00, not as an automatic data processing machine under Heading 8471. Its dedicated floor stand, being suitable solely or principally for the monitor and not a part of general use, is classified under Heading 8529, specifically tariff item 8529 90 90.
Classification of an interactive touchscreen smart display depends on its principal function rather than the mere presence of embedded processing hardware. Although "Moving Style" contains a processor, operating system, memory, connectivity and application capabilities, these features support its display, collaboration and multimedia functions; applying Chapter Note 6(E) to Chapter 84 and Note 3 to Section XVI, it is classified as an other monitor under tariff item 8528 59 00, not as an automatic data processing machine under Heading 8471. Its dedicated floor stand, being suitable solely or principally for the monitor and not a part of general use, is classified under Heading 8529, specifically tariff item 8529 90 90.
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