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Chromecast (by Brazil Federal Revenue) and Apple TV (by The U.S. Customs). Who is right?

  • 28/06/2017

The Brazilian Federal Revenue issued a rulling, where reported that the set top box used for the transmission of television signals ("Chromecast") was classified at subheading 8517.62. Look the brazilian rulling (translation to English):

Subheading: 8517.62.

Good: An electronic device that can be connected to a television via HDMI input, whose function is to receive streaming media over Wi-Fi, allowing the viewing of content (movies, TV shows, videos , pictures and games) on the television screen, the transmit command being carried out through compatible applications used in smartphone, tablet or notebook type devices, in a format similar to a pendrive, with dimensions of 72 x 35 x 12 mm, USB input For power and commercialized together with USB connection cable, power supply and HDMI extender.

Otherwise, The US Customs and Border Protection was classified de "Apple TV" (essencially, it is the same gadget) at subheading 8525.50, whose rulling is:

N009774 April 30, 2007 CLA¬2¬85:RR:NC:1:108 CATEGORY: Classification TARIFF NO.: 8525.50.1000 Mr. David P. Sanders Katten Muchin Rosenman LLP 1025 Thomas Jefferson St., NW East Lobby, Suite 700 Washington, DC 20007¬5201 RE: The tariff classification of a set top box from China. Dear Mr. Sanders: In your letter dated April 12, 2007, on behalf of Apple, Inc., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a set tpo box

set top box used for the transmission of television signals, which is referred to as the "Apple TV". This device is a set top box that connects wirelessly to a home computer and then with a cable to a wide¬screen TV. Apple TV is intended to wirelessly transmit music, video, and photos stored on Macs and PC’s to a wide¬screen television. In addition, this device can transmit a limited amount of music and video directly off the internet without going through a Mac or PC. It can also transmit feature file trailers, short preview clips of popular songs, TV shows, and movies sold by the iTunes store. The Apple TV device measures approximately eight inches square and one inch high. This device incorporates the following components: a main logic board (includes a microprocessor and input/output) power supply, a forty gigabyte hard disk drive, an IR/LED board, antennas, a case, an AC power cord, an infrared remote, other input/output connections (RJ¬45 ethernet, HDMI for digital video, analog component video – Y, Pr, Pb), an analog audio (left & right), and a digital audio. This device also includes a radio card 802.11 and an ethernet connection. The Apple TV does not contain a tuner and is not capable of receiving or recording cable or satellite TV. In addition, this set top box can connect directly to the internet using either its wireless 802.11 or wired ethernet connection to any Internet Service Provider (ISP), thereby providing a communication function. Apple TV uses this connection to communicate with Apple servers that stream content for the iTunes Top Songs, iTunes Top TV Shows, iTunes Top Movies, and Theatrical Trailers. The applicable subheading for the Apple TV will be 8525.50.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Transmission apparatus for radio¬broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus? television cameras, digital cameras and video camera recorders: Transmission apparatus: Television: Set top boxes which have a communication function. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lisa Cariello at 646¬733¬3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division.

Source: https://rulings.cbp.gov/index.asp, April, 30, 2017 (N009774).

Cesar Dalston

Diretor Executivo da Dalston Consultoria & Tecnologia da Informação, uma empresa especializada em classificação de mercadorias e tratamento de dados. Com vasta experiência, ele oferece consultoria envolvendo classificação de mercadorias, como por exemplo: análises críticas sobre problemas nesta temática, elaboração de pareceres técnicos e minutas para solicitação de Ex-tarifários, consultas sobre classificação fiscal de mercadorias e recursos especial de divergência, ambos dirigidos à Secretaria da Receita Federal e solicitações para criação de códigos na Nomenclatura Comum do MERCOSUL. Anteriormente, Cesar Dalston atuou como Auditor-Fiscal da Receita Federal do Brasil, onde desempenhou funções-chave, incluindo a liderança da Divisão de Nomenclatura, Classificação Fiscal e Origem de Mercadorias, bem como a Coordenação de Assuntos Tarifários e Comerciais (substituto). Ele também participou das atividades da Organização Mundial das Alfândegas, em Bruxelas, e do Comitê Técnico nº do MERCOSUL. Cesar Dalston possui notável experiência educacional, tendo sido coordenado das disciplinas Classificação de Mercadorias e Aspectos Tarifários do Comércio Exterior na Escola Superios de Administração Fazendária. Além disso, ele coordenou o Grupo da Nomenclatura Brasileira de Serviços e desempenhou um papel fundamental no desenvolvimento do projeto "Apoio ao processo de implementação da Nomenclatura Nacional de Serviços do Paraguai". Antes de sua carreira na área fiscal, Cesar Dalston trabalhou como químico na indústria nuclear por 13 anos. Ele é titular de um doutorado em Ciências pelo Instituto de Engenharia Militar (IME/RJ).