To classify under 8471, a digital ADP machine must be capable of storing the processing program and the data it needs, be freely programmable by the user, and be able to perform user-defined arithmetic computations. Devices that lack free programmability—such as dedicated-function controllers or game consoles—generally do not qualify and must be classified under their specific-function heading.

Tablets that meet the ADP criteria (freely programmable, capable of storing and executing user programs) are generally classified under 847130 alongside laptops, provided they weigh 10 kg or less. Convertible devices are assessed the same way. However, tablets running locked operating systems or designed primarily for media consumption may be classified differently depending on their principal function and programmability. A binding ruling is advisable for novel form factors.