Customs - Classification of TV Tuners - CBEC Clarification

By Vijay Kumar

REFERENCES have been received on divergent practices being followed by field formations regarding classification of TV tuners. It was reported that external TV tuners are being classified in heading 8528 or 8529, and internal PCI TV tuners / cards are being classified in subheading 8528 or 8529 or subheading 8473.

Board clarifies that:

External TV Tuners merit classification under CTH 8528; Whether external or internal, the principal function of TV tuner cards remains the same, that is, to provide the television function through the reception of broadcast signal from television station. The conversion into audio and video information of the broadcast signal enabling television broadcasts to be viewed on the screen remains the secondary reception. Taking into consideration the principal function of TV tuners, and provisions of paragraph 5(D) and 5(E) to chapter 84, internal TV tuner cards are found to be outside the ambit of heading 8473.

Also, TV tuners are other than those devices, which simply isolate high-frequency television signals (sometimes called video tuners) and hence cannot be classified as parts in the heading 85.29.

TV tuners, both internal and external are more appropriately classifiable in Harmonised Customs Tariff in tariff item 85287100 .

CBEC Circular No. 52/2011-Customs, dated: 11 November 2011