https://www.taxtmi.com/caselaws?id=467319 A hardware authentication security device was held classifiable under Tariff Item 8471 80 00 as a unit of an automatic data processing machine. Applying Note 6 to Chapter 84 and the HSN guidance for heading 8471, the ruling found the device connectable to a CPU, capable of operating with computers, tablets and smartphones, and able to accept and deliver data in command form used by the system. The exclusions in Note 6(D) and Note 6(E) were found inapplicable because the device was not treated as a machine performing a separate specific function outside data processing. Contrary classifications and foreign rulings were not accepted as overriding the tariff analysis. en-us Thu, 30 Nov 2023 00:00:00 +0530 Sat, 14 Mar 2026 18:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467319 A hardware authentication security device was held classifiable under Tariff Item 8471 80 00 as a unit of an automatic data processing machine. Applying Note 6 to Chapter 84 and the HSN guidance for heading 8471, the ruling found the device connectable to a CPU, capable of operating with computers, tablets and smartphones, and able to accept and deliver data in command form used by the system. The exclusions in Note 6(D) and Note 6(E) were found inapplicable because the device was not treated as a machine performing a separate specific function outside data processing. Contrary classifications and foreign rulings were not accepted as overriding the tariff analysis. Case-Laws Customs Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467319