In Brief
The Supreme Court held that all-in-one integrated desktop computers are not 'portable' for purposes of tariff classification despite weighing less than 10 kg. The Court rejected reliance on dictionary definitions alone, instead interpreting 'portable' in the context of automatic data processing machines trade. Portability requires both the ability to carry goods easily (considering weight, dimensions, necessary cables and stands) and suitability for daily consumer transit (including availability of protective carrying cases). Lacking these requirements, the computers should be classified under Tariff Item 8471 50 00 rather than 8471 30 10, reducing the overall duty liability. The appeal was allowed.
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