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of <h1>Remote Controls Classified with TV Receivers Under Heading 85.28, Sold Separately as Spares Under Heading 85.29.</h1> The circular addresses the classification of remote control apparatus for televisions under Central Excise. It discusses whether these should be classified as radio remote control apparatus under Heading 85.26, as parts suitable for TV receivers under Heading 85.29, or with TV receivers under Heading 85.28. After consulting the Department of Electronics and considering the HSN interpretative rule, the Conference concluded that remote controls should be classified under Heading 85.28 with TV receivers. However, if sold separately as spares, they fall under Heading 85.29. The Board concurs with this decision, canceling a previous directive.
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