Computers – 8471.41, 8471.49 or 8471.50?
Heading 8471 covers automatic data processing (ADP) machines and their units.
The decisive factor is therefore not how the machine is marketed (for example,
as a gaming PC, office PC or workstation), but its configuration and the way it
is presented at importation.
A computer falls under 8471.41 if the processing unit, an input unit
and an output unit are housed within the same enclosure. Typical examples are
all-in-one computers and panel PCs, where the display, processor and keyboard or
touchscreen are integrated into a single housing. (CPU + an input unit + an
output unit)
Examples:
- Apple iMac
- HP All-in-One
- Lenovo IdeaCentre AIO
- Touchscreen panel PC
- Industrial kiosk computer
A computer falls under 8471.49 if the system consists of physically
separate units presented together at the same time. Under this category, the
system must include at least a processing unit, one input unit (for example, a
keyboard or scanner) and one output unit (for example, a monitor or printer). A
desktop set consisting of a tower, monitor, keyboard and mouse imported together
is classified here. (Desktop tower + monitor + keyboard + mouse)
Examples:
- Dell OptiPlex desktop set
- HP ProDesk desktop set
- Lenovo ThinkCentre desktop set
- Workstation set
A computer falls under 8471.50 if only the processing unit is
presented. The housing may contain storage devices and may include certain input
or output units, but it does not qualify as either an integrated machine of
heading 8471.41 or a complete system of heading 8471.49.
Examples:
- Desktop tower
- Apple Mac mini
- Intel NUC
- Mini PC
- Industrial box PC
- Rack server
Quick test:
- Are the processing unit, input unit and output unit integrated into a
single housing? → 8471.41
- Are separate units presented together as a complete system? → 8471.49
- Is only the processing unit presented? → 8471.50