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Issues: Whether antenna imported for use with a base station in a mobile telecommunication network was classifiable as a machine under Heading 8517.62 or as parts under Heading 8517.70 of the Customs Tariff Act, 1975.
Analysis: The competing tariff entries were examined in the light of the post-2007 structure of Heading 8517, the General Rules for the Interpretation of the Import Tariff, and Section XVI Note 2. The imported antenna was found to be a passive element meant to work with the base station and not a stand-alone device performing conversion, regeneration, switching, or routing functions of its own. On the evidence, including the manufacturer's clarification and technical material, it was held that the antenna merely transmitted and received signals when attached to the base station. The Harmonized System Committee view and the international classification materials also supported treatment of the item as a part of the base station. Section XVI Note 2 did not displace this position because the goods were suitable for use solely with the apparatus of Heading 8517 and were properly covered by the parts entry.
Conclusion: The antenna was correctly classifiable under sub-heading 85177090 as parts, not under sub-heading 85176290 as machines.