https://www.taxtmi.com/caselaws?id=170414 An imported laser jet printer connected to a computer was treated as an input or output unit of an automatic data processing machine under Heading 8471. Chapter 84 Note 5(B) required the unit to be principally used in an ADP system, connectable to the CPU, and able to accept or deliver data in usable form; Note 5(D) expressly covered printers meeting those conditions. The printer did not rely on the printing components contemplated by Heading 8443, and its size or broader printing capacity did not change its tariff identity. Applying Rule 3(a), the more specific description under Heading 8471 prevailed. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 12:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170414 An imported laser jet printer connected to a computer was treated as an input or output unit of an automatic data processing machine under Heading 8471. Chapter 84 Note 5(B) required the unit to be principally used in an ADP system, connectable to the CPU, and able to accept or deliver data in usable form; Note 5(D) expressly covered printers meeting those conditions. The printer did not rely on the printing components contemplated by Heading 8443, and its size or broader printing capacity did not change its tariff identity. Applying Rule 3(a), the more specific description under Heading 8471 prevailed. Case-Laws Customs Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170414