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Issues: (i) Whether Fire TV Cube is classifiable under sub-heading 8517 62 90 of the Customs Tariff. (ii) Whether IR Extender Cable is classifiable under sub-heading 8517 62 90 when presented along with Fire TV Cube, and under sub-heading 8543 70 99 when imported independently.
Issue (i): Whether Fire TV Cube is classifiable under sub-heading 8517 62 90 of the Customs Tariff.
Analysis: Fire TV Cube was found to be a multifunction device performing streaming, communication with cloud services, voice-enabled control, audio output, and limited device-control functions. Applying Rule 3 of the General Rules for the Interpretation of Import Tariff and Section Note 3 to Section XVI of the Customs Tariff Act, 1975, the device had to be classified according to its principal function. Its central function was held to be transmission or reception of voice, images or other data through communication with Amazon cloud/Alexa service.
Conclusion: Fire TV Cube is classifiable under sub-heading 8517 62 90.
Issue (ii): Whether IR Extender Cable is classifiable under sub-heading 8517 62 90 when presented along with Fire TV Cube, and under sub-heading 8543 70 99 when imported independently.
Analysis: The IR Extender Cable was treated as an accessory of Fire TV Cube when imported together with the main device, because it enabled remote control of devices through the same system and formed part of the overall arrangement. In that situation, it followed the classification of the principal device under Heading 8517. If imported separately, it was considered an apparatus having an independent function. Heading 8543 and Chapter Note 8 to Chapter 85 were then relevant, leading to the residual classification under sub-heading 8543 70 99.
Conclusion: IR Extender Cable is classifiable under sub-heading 8517 62 90 when presented along with Fire TV Cube, but under sub-heading 8543 70 99 when imported independently.
Final Conclusion: The ruling accepted the proposed classification of Fire TV Cube and the bundled IR Extender Cable under Heading 8517, while providing a separate residual classification only for the cable if imported on its own.
Ratio Decidendi: A multifunction import is classified by its principal function, and an accessory follows the main device when presented together, but if imported independently it is classified according to its own independent function or the appropriate residual heading.
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