HQ 956699: Protest 5501-94-100142; TV/FM Antennas; Principal Use; Additional U.S. Note 1(a)

us-cbp-cross-rulings-hq-956699HQ 956699: Protest 5501-94-100142; TV/FM Antennas; Principal Use; Additional U.S. Note 1(a)Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.



                            HQ 956699

                         October 25, 1994

CLA-2 CO:R:C:M 956699  RFA

CATEGORY: Classification

TARIFF NO.: 8529.10.20


District Director of Customs
1215 Royal Lane 
P.O. Box 619050
Dallas/Fort Worth, TX  75261

RE:  Protest 5501-94-100142; TV/FM Antennas; Principal Use;
     Additional U.S. Note 1(a)


Dear District Director:

     The following is our decision regarding Protest 5501-94-100142, which concerns the classification of TV/FM antennas under
the Harmonized Tariff Schedule of the United States (HTSUS).  The
subject entries were liquidated on March 4, 1994.  The protest
was timely filed on May 24, 1994. 

FACTS:

     The subject merchandise consists of three models of indoor
antennas capable of receiving VHF television signals (channels 2-13), UHF television signals (channels 14-83), and FM stereo
signals (88-108 MHz).  Each antenna model has two adjustable,
telescoping rods along with loop and/or reflector elements which
rest on a base.  The two rods are used for VHF and FM reception,
while the other elements pick up UHF signals.  The base of the
article houses the necessary electronics for the antenna and
includes controls for the end-user to fine-tune the signal. 
Protruding from the base are two 300-ohm twinlead wires with
spade lugs on the ends.  One twinlead, marked "VHF" on the base,
is connected either to the VHF terminals of a television set or
to the FM antenna terminals of an FM receiver, depending upon the
appliance with which the end-user wishes to use the antenna.  The
other twinlead, marked "UHF", may be connected to the UHF
terminals of a television set when the antenna is used with a
television. 

     The merchandise was entered under subheading 8529.10.20,
HTSUS, as television antennas.  The entry was liquidated under
subheading 8529.10.60, HTSUS, as other antennas.

     The subheadings under consideration are as follows:

     8529.10:  Parts suitable for use solely or principally with
               the apparatus of headings 8525 to 8528: [a]ntennas
               and antenna reflectors of all kinds; parts
               suitable for use therewith: 

     8529.10.20     Television . . . .

          Goods classifiable under this provision have a general,
          column one rate of duty of 3.7 percent ad valorem.

     8529.10.60     Other. . . . 

          Goods classifiable under this provision have a general,
          column one rate of duty of 6 percent ad valorem. 

ISSUE:

     Are the combination antennas classifiable as television
antennas or as other antennas under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's).  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Cooperation
Council's official interpretation of the HTSUS.  While not
legally binding, the ENs provide a commentary on the scope of
each heading of the HTSUS and are generally indicative of the
proper interpretation of these headings. See T.D. 89-80, 54 FR
35127, 35128 (August 23, 1989).   EN 85.29, page 1379, states as
follows:

     The range of parts classified here includes:

     (1)  Aerials of all kinds and aerial reflectors,
          transmission and reception. . . .

     All parties agree that the subject merchandise is
classifiable under heading 8529, HTSUS, as antennas.  The issue
to be decided is which subheading provides for the merchandise.
GRI 6 provides that: 

     the classification of goods in the subheadings of a
     heading shall be determined according to the terms of
     those subheadings and any related subheading notes and,
     mutatis mutandis, to the above rules [GRI 1 through 5],
     on the understanding that only subheadings at the same
     level are comparable.  For the purposes of this rule
     the relative section and chapter notes also apply,
     unless the context otherwise requires.

     Subheading 8529.10, HTSUS, is a use provision.  Additional
U.S. Rule of Interpretation Note 1(a) states that: 

     [i]n the absence of special language or context which
     otherwise requires-- a tariff classification controlled
     by use (other than actual use) is to be determined in
     accordance with the use in the United States at, or
     immediately prior to, the date of importation, of goods
     of that class or kind to which the imported goods
     belong, and the controlling use is the principal use.

     According to the information provided, the merchandise is
designed to be attached to either a television or an FM radio in
order to provide reception.  We also note that each model of the
antennas has a fine-tuning control knob for the VHF channels 2
through 13, which allows the user to tailor reception exactly. 
The three models are marketed as "Indoor TV Antenna" under the
names "Color Eagle", "Color Eagle 100", and "Color Supreme V"; a
term which has meaning only in relation to television reception,
not FM reception.  Information was also provided that any antenna
capable of receiving the VHF television stations is also
automatically capable of picking up FM signals because the FM
signals fall within the range used for television stations. 
Nothing special is done to the subject antennas from a technical
standpoint to differentiate them from other television antennas. 
Based upon Additional U.S. Rule of Interpretation Note 1(a), we
find that the principal use of the merchandise is that of
television antennas, under subheading 8529.10.20, HTSUS.  

HOLDING:

     Under the authority of Additional Rule of Interpretation
U.S. Note 1(a), the subject antennas are classifiable under
subheading 8529.10.20, HTSUS, as television antennas. 

     The protest should be GRANTED.  In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, this decision, together
with the Customs Form 19, should be mailed by your office to the
protestant no later than 60 days from the date of this letter. 
Any reliquidation of the entry in accordance with the decision
must be accomplished prior to mailing of the decision.  Sixty
days from the date of the decision the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Freedom of Information Act
and other public access channels.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division

Continue your research in ChatGPT or Claude

Connect Omnilex to search the legal corpus from your AI assistant.