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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.
Issues Involved:
1. Classification of Fire TV Cube 2. Classification of IR Extender Cable 3. Appropriate classification if the initial classifications are incorrect Detailed Analysis: Issue 1: Classification of Fire TV Cube The applicant sought a ruling on whether the Fire TV Cube is rightly classifiable under Custom Tariff Item (CTI) 8517 62 90. The Fire TV Cube is described as an advanced version of Fire TV Sticks, designed to stream digital audio/video content to high-definition televisions via the internet. It also functions as an Echo speaker with built-in Alexa technology, capable of controlling other smart devices and satellite boxes through voice commands. The applicant argued that the Fire TV Cube's principal function is communication with Amazon cloud/Alexa Voice Service (AVS) to deliver audio/video content. This involves receiving voice/remote signals, converting them into RF signals, transmitting them to the cloud, and converting the processed signals back into audio/video output. The applicant cited Section Note 3 to Section XVI, which states that composite machines performing multiple functions are classified based on their principal function. Given that the principal function is communication, the applicant suggested classification under sub-heading 8517 62 90, which covers machines for the reception, conversion, and transmission of voice, images, or other data. The judgment concurred with the applicant, noting that the Fire TV Cube is a multi-function machine primarily marketed as a streaming device. It referenced a prior ruling that classified a similar device, the Fire TV Stick (3rd Gen.), under sub-heading 8517 62 90. Thus, the Fire TV Cube was ruled to merit classification under sub-heading 8517 62 90. Issue 2: Classification of IR Extender Cable The applicant sought a ruling on whether the IR Extender Cable is rightly classifiable under Tariff Item 8543 70 99. The IR Extender Cable is an accessory that helps the Fire TV Cube control appliances that are out of sight or range. It carries IR codes in the form of electrical signals to the IR blaster, which then generates and transmits IR signals to control entertainment devices. The applicant argued that since IR devices are not specified in any other tariff entries under Schedule I to the Tariff Act, they should be classified under the residuary heading of Chapter 85, specifically sub-heading 8543 70 99, which covers electrical machines and apparatus having individual functions not specified elsewhere. The judgment agreed with the applicant's classification when the IR Extender Cable is imported independently. However, if the IR Extender Cable is presented along with the Fire TV Cube, it would merit classification under sub-heading 8517 62 90, the same as the Fire TV Cube, due to its accessory nature. Issue 3: Appropriate Classification if Initial Classifications are Incorrect Given that the initial classifications were found appropriate, there was no need to address alternative classifications. However, the judgment provided a contingency ruling: if the IR Extender Cable is imported independently, it would be classified under sub-heading 8543 70 99. Summary of Rulings: 1. Fire TV Cube merits classification under sub-heading 8517 62 90. 2. IR Extender Cable, if presented along with Fire TV Cube, will also merit classification under sub-heading 8517 62 90. 3. If IR Extender Cable is presented independently, it will merit classification under sub-heading 8543 70 99.
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