HSN CODE CLASSIFICATION OF PLC SPLITTERS

[Vs Paripurnan]

PLC SPLITTERS CAN BE CLASSIFIED UNDER SEVERAL HSN CODES - 85177090 OR 85176290 OR 85176990 OR 85359000 OR 85371000 OR 85369090

Depending upon the classification, the customs duty rates vary.

Based on the usage that PLC SPLITTERS are used in a "Fiber To The Home" network, where the PLC Splitter does not use any electrical power it has to be considered passive component & hence it should be classified under 85176990

Is this a correct legal approach

AI Summary

Classification of passive PLC splitters as telecommunication apparatus supports customs duty treatment; provide technical certification.
Where PLC splitters contain no electronic components and require no power, they function solely as passive optical waveguide devices and should be classified as passive telecommunication apparatus under the HSN heading for other apparatus for transmission or reception of voice, images or other data not elsewhere specified. Importers should support declarations with technical literature and manufacturer certification and consider advisory rulings to ensure consistent customs treatment.