Classification Ruling: Fire TV Cube & IR Extender Cable under specific sub-headings

The court ruled that the Fire TV Cube should be classified under sub-heading 8517 62 90 as it functions primarily as a streaming device. Additionally, if the IR Extender Cable is presented with the Fire TV Cube, it should also be classified under sub-heading 8517 62 90. However, if the IR Extender Cable is imported independently, it should be classified under sub-heading 8543 70 99.

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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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