https://www.taxtmi.com/caselaws?id=308340 Handheld mobile computers with SIM-enabled variants were classified by their principal function as automatic data processing machines under Heading 8471, because they combined computing, barcode scanning, data capture, storage and processing, while communication features were only ancillary. Note 6 to Chapter 84 did not exclude them, as they were not merely parts of an ADP system and were not machines whose specific function displaced data processing. Applying Note 3 to Section XVI, the AAR held that a composite machine must be classified according to its dominant function, so the goods fell under sub-heading 8471 30 90 and not under Heading 8517 as telephone or communication apparatus. en-us Tue, 02 Aug 2022 00:00:00 +0530 Sun, 18 Jun 2023 17:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308340 Handheld mobile computers with SIM-enabled variants were classified by their principal function as automatic data processing machines under Heading 8471, because they combined computing, barcode scanning, data capture, storage and processing, while communication features were only ancillary. Note 6 to Chapter 84 did not exclude them, as they were not merely parts of an ADP system and were not machines whose specific function displaced data processing. Applying Note 3 to Section XVI, the AAR held that a composite machine must be classified according to its dominant function, so the goods fell under sub-heading 8471 30 90 and not under Heading 8517 as telephone or communication apparatus. Case-Laws Customs Tue, 02 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308340