Tariff classification of biometric attendance devices pivots on primary function and user programmability, affecting ADP versus electrical apparatus.
The tariff classification dispute turns on whether fingerprint and proximity attendance systems are freely programmable ADP machines under CTH 8471 or specific-function electrical machines under CTH 8543. The products convert biometric or proximity inputs into data and transmit them for attendance recording, but lacked user-level programmability, being customizable only by manufacturers. Consequently, classification analysis focuses on the devices' primary function as biometric/proximity readers and the interpretation of chapter notes and prior authorities to determine the appropriate heading.