HP Slate 6' Voice Tab Classified as Cellular Network Telephone, Not Automatic Data Processing Machine, u/s 8517.

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....Classification of imported goods - HP Slate 6’ Voice Tab - to be classifiable under 8471 as an automatic data processing machine or under 8517 as telephone for cellular network? - dimensions of the goods are smaller in comparison with the WCO guidelines for tablet, computers - the goods merit classification under 8517 and not under 8471 - AT....