Networking device classification under tariff heading 8517 62 90 based on data transmission and routing functions.

Networking Device Model No. D5N83A was held classifiable under sub-heading 8517 62 90 because it performed reception, conversion and transmission of data in a wireless network, including communication between interconnected units and data transmission through an external network. On the tariff text, Heading 8517 and Tariff Item 8517 62 cover machines for reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus, and the device's functions fit that scope. The residual sub-heading 8517 62 90 was therefore appropriate.

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Issues: Whether Networking Device Model No. D5N83A is classifiable under sub-heading 8517 62 90 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The device was found to perform reception, conversion and transmission of data in a wireless network, with the ability to search stored data, communicate between interconnected units, and transmit data through an external network. Applying the tariff heading text, the relevant tariff item 8517 62 covers machines for reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus. The device's functions matched the scope of Heading 8517 and Tariff Item 8517 62, while the residual sub-heading 8517 62 90 was appropriate for the product.

Conclusion: The device is correctly classifiable under sub-heading 8517 62 90.

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