https://www.taxtmi.com/caselaws?id=217980 An imported pocket surfer device, used mainly to retrieve data from remote computers over a wireless network and display it to the user, was treated as a unit covered by Chapter Note 5(B) to Chapter 84 and classifiable under Heading 8471 as an automatic data processing machine or related unit. Note 5(E) was held inapplicable because the device was not shown to perform a specific function other than data processing, and Note 5(D) was also rejected because the device was not comparable to goods excluded from Heading 8471 on that basis. Heading 8471 was therefore preferred over the residual Heading 8479, and the device was classified under Heading 84713090. en-us Tue, 08 May 2012 00:00:00 +0530 Tue, 30 Oct 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217980 An imported pocket surfer device, used mainly to retrieve data from remote computers over a wireless network and display it to the user, was treated as a unit covered by Chapter Note 5(B) to Chapter 84 and classifiable under Heading 8471 as an automatic data processing machine or related unit. Note 5(E) was held inapplicable because the device was not shown to perform a specific function other than data processing, and Note 5(D) was also rejected because the device was not comparable to goods excluded from Heading 8471 on that basis. Heading 8471 was therefore preferred over the residual Heading 8479, and the device was classified under Heading 84713090. Case-Laws Customs Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217980