Tariff classification of imported detection systems favoured the residuary heading, not base stations, after functional examination.

Imported IR transmit and receiver unit systems and burglary proof detection systems were analysed by reference to their tariff characteristics and principal function. Heading 8517 applies to base stations and other apparatus for transmission or reception of voice, images or data, while Heading 8543 is the residuary entry for electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. As complete systems, the goods were found to fall within Heading 8543 70 99 rather than as base stations under Heading 8517 61 00, and the classification was upheld in favour of Revenue.

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Issues: Classification of imported IR Transmit & Receiver Unit Systems and Burglary Proof Detection Systems under Heading 8517 61 00 as base stations, or under Heading 8543 70 99 as electrical machines and apparatus having individual functions.

Analysis: The dispute turned on the correct tariff entry for the imported goods. Heading 8517 covered base stations and other apparatus for transmission or reception of voice, images or data, whereas Heading 8543 was the residuary heading for electrical machines and apparatus having individual functions not specified elsewhere in Chapter 85. The goods were examined as complete systems, and their principal function was found to bring them within the scope of the residuary heading rather than as base stations.

Conclusion: The goods were correctly classified under Heading 8543 70 99 and not under Heading 8517 61 00; the classification was upheld in favour of Revenue.

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