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2021 (8) TMI 1327 - AAR - CustomsClassification of goods - Fire TV Cube Model No. A78V3N - IR extender cable - It is seen that a common application has been filed for two goods on the ground that IR extender cable is an IR accessory of the device Fire TV Cube - Fire TV Cube is rightly classifiable under Custom Tariff Item 8517 62 90 or not? - IR Extender Cable is rightly classifiable under Tariff Item 8543 70 99 or not? Fire TV Cube - HELD THAT:- It is seen that Fire TV Cube is described on the Amazon website as “Hands-free streaming device with Alexa”; as “the fastest, most powerful Fire TV Streaming Device”; and with Alexa on Fire TV Cube, you can control compatible TVs, sound bars, tune to live TV channels with DTH set top boxes, etc. - Fire TV Cube is a multi-function machine which is sold in the market highlighting it as a streaming device - thus, Fire TV Stick (3rd Gen.), a device similar to but not as advanced as Fire TV Cube, merits classification under Heading 8517, and more specifically under sub-heading 8517 62 90. It is seen that communicating with the AVS/Amazon cloud with the use of Alexa to deliver audio/video streaming content is the principal function of the device in question; it means that it receives voice/remote signals, converts the same into RF signals that are transmitted to the cloud, where processing takes place, after processing, processed signals, i.e. data/media requested by the user, are received by the device, which again undergoes conversion to be played through the speaker or be displayed on the compatible television. Thus, transmission or reception of voice, images or other data being the principal function of the device, sub-heading 8517 62 90 appears to be the most appropriate classification for Fire TV Cube. IR (Infra-Red) Extender Cable - HELD THAT:- As per the application, the extender cable allows Fire TV Cube to control devices that are hidden, out of sight or are far from the range of Fire TV Cube; the user can connect it by plugging the IR Extender Cable into Fire TV Cube and place the other end of it close to the device that the user wishes to control. The Amazon website describes the item as : (t)his replacement IR Extender Cable for Fire TV Cube and Fire TV Blaster lets you control devices in hard-to-reach locations such as behind closed doors, in a cabinet or closet; when connected to Fire TV Cube or Fire TV Blaster, experience Alexa far-field voice control over your entertainment devices even if they are out of sight; and is easy to use - simply plug it into the IR port on Fire TV Cube or Fire TV Blaster, no additional set-up required. In the light of the submissions and product description available on the Amazon website, the device appears to act as an accessory of Fire TV Cube, which is in the form of a cable with connector jack at one end and IR blaster at the other end. The cable carries IR codes in the form of electrical signals to the IR blaster where IR signals are generated and transmitted to entertainment devices to be controlled. In the light of the foregoing, in case this extender cable is presented along with the main device Fire TV Cube, then it also merits classification under Heading 8517 62 90 - However, in the event that IR Extender Cable is imported independently of the Fire TV Cube, it would need to be considered as a machine having independent function. Given the functions performed by the Extender Cable, it could have been considered for classification under Heading 8537. However, in view of Chapter Note 8, which provides that “Heading 8537 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (Heading 8543)”, the Heading 8543 is turned up, which covers Electrical machines and apparatus having individual functions, not specified or including elsewhere in this Chapter, and more specifically residual sub-heading 8543 70 99.
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