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    <description>An interactive flat panel with in-built CPU, memory, storage and Android operating system was classified as an automatic data processing machine under heading 8471 rather than as a monitor under heading 8528. The classification was determined by the tariff description, Chapter Notes to Chapter 84, and Rules 1 and 6 of the General Rules for Interpretation. Because the product had independent processing capability, programmable operation and integrated data-processing functions, its display and touch features were treated as incidental. The result was classification under sub-heading 84714190, reflecting that the device was not merely a monitor working with another machine but a self-contained data-processing system.</description>
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