Functional classification of 5G radio unit upheld under customs tariff heading 8517 6260, rejecting rival heading 8517 6290

Imported Airspan Air Velocity 2700 was classified on the basis of its actual function as a 5G radio unit that receives signals, synchronises them and routes them within an enclosed area to support network operation. On that functional assessment, it was not treated as synchronous digital hierarchy equipment under Customs Tariff Heading 8517 6260, and the rival classification under Customs Tariff Heading 8517 6290 for other reception, conversion, transmission or regeneration apparatus was rejected. The declared classification under Heading 8517 6260 was therefore upheld and the Revenue's challenge failed.

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Issues: Whether the imported Airspan Air Velocity 2700 was classifiable under Customs Tariff Heading 8517 6260 as a synchronous digital hierarchy system or under Customs Tariff Heading 8517 6290 as other machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus.

Analysis: The classification turned on the actual function of the goods. The record showed that the equipment was a 5G radio unit used to receive signals from the tower, synchronize them and route them within the enclosed area for improved 5G network operation. On that functional appreciation, the goods were not SDH equipment. The declared classification under Customs Tariff Heading 8517 6260 was therefore accepted, and the rival classification under Customs Tariff Heading 8517 6290 was not sustained.

Conclusion: The classification under Customs Tariff Heading 8517 6260 was upheld, and the Revenue's challenge failed.

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