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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

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