https://www.taxtmi.com/caselaws?id=467186 Imported interactive flat panel models were classified as automatic data-processing machines because they formed an integrated computing system with CPU, memory, motherboard, graphic processing, touchscreen input, and display output. Applying Heading 8471, Note 6(A) to Chapter 84, and the General Rules of Interpretation, the Authority found that the goods could store programs, be freely programmed, perform user-specified computations, and execute processing without human intervention. They were therefore not merely units of a system but ADP machines in their own right, and the Chapter 84 exclusions did not apply. The goods accordingly fell under Heading 8471, specifically subheading 8471 41 90. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 10 Mar 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467186 Imported interactive flat panel models were classified as automatic data-processing machines because they formed an integrated computing system with CPU, memory, motherboard, graphic processing, touchscreen input, and display output. Applying Heading 8471, Note 6(A) to Chapter 84, and the General Rules of Interpretation, the Authority found that the goods could store programs, be freely programmed, perform user-specified computations, and execute processing without human intervention. They were therefore not merely units of a system but ADP machines in their own right, and the Chapter 84 exclusions did not apply. The goods accordingly fell under Heading 8471, specifically subheading 8471 41 90. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467186