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Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding. - Customs - 52/2011-Customs

Extract

..... al PCI TV tuners / cards are being classified in subheading 8528 or 8529 or subheading 8473. 2. These issues were discussed during Conference of Chief Commissioners of Customs held on 9th-10th May, 2011 in Bangalore. There was agreement on principal function of TV tuners and it was held that said device provide the television function through the reception of broadcast signal from television station and conversion in to audio and video information of the broadcast signal enabling television broadcasts to be viewed on the screen. Broadly, there are two types of TV tuners, viz., (i) internal PCI TV Tuner / card, and (ii) external TV Tuner. 3. Reportedly, an internal PCI TV tuner is a device that is connected to the expansion port of the mothe .....

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Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding. - Customs

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..... eo display or screen” -2- Harmonised System Commodity Explanatory Notes to heading 8528 states that, “Monitors and projectors may be capable of receiving a variety of signals from different sources. However, if they incorporate a television tuner they are considered to be reception apparatus for television.” Further, for subheading Reception Apparatus for Television Harmonised System Commodity Explanatory Notes mentions that, “receivers are intended to be used with video recording or reproducing apparatus, monitors, projectors or televisions. However, devices which simply isolate high-frequency television signals (sometimes called video tuners) are to be classified as parts in heading 85.29.” 5. The issues rais .....

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Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding. - Customs

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..... e the ambit of heading 8473. 6. Also TV tuners are other than those devices which simply isolate high-frequency television signals (sometimes called video tuners) and hence can not be classified as parts in the heading 85.29. Therefore, on application of General Interpretative Rules (GIR) 1 and 6, read with Note 3 to Section XVI and Chapter Notes 5(C) to Chapter 84, it is clarified that TV tuners, both internal and external are more appropriately classifiable in Harmonised Customs Tariff in tariff item 85287100. 7. Suitable instructions may be given to the field formation and all pending assessments, if any, may be finalized accordingly. Difficulty faced, if any, may be brought to notice of the Board. Yours faithfully, (Subodh Singh), OSD ( .....

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Customs Tariff classification of TV Tuners used with ADP machines of Harmonised Customs Tariff 8471 - Regarding. - Customs

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