Projector with tuner (Tariff notice 26)
Check the tariff classification for projector with tuner.
New regulation
A new regulation was published on 8 October 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/2617
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8528 72 10
Description of goods
A so-called projector with tuner in a single housing measuring approximately 53 × 13 × 34 cm, consisting of a digital light processing (DLP) laser technology projector and a built-in television tuner.
The product has the following main features and interfaces:
- wireless connectivity via Bluetooth and Wi-Fi
- smart TV and built-in intelligent assistants (for example, Google Assistant, Bixby, Alexa)
- Internet of Things (IoT) compatible
- digital and analog TV tuners
- 4K resolution (3840 × 2160 pixels)
- built-in speakers with 2.2 channel surround
- 3 HDMI ports
- USB port
- digital audio output
- Ethernet (LAN) RJ-45 port
- antenna
The product is capable of receiving television signals through the built-in television tuner and video signals through a computer or a smartphone. It can, subsequently, reproduce such signals as projection images.
It is designed to display video and still images on an external projection screen (not incorporated and not presented with the projector) or on a wall.
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 8528, 8528 72 and 8528 72 10.
The projector incorporates a television tuner; therefore, it is considered to be a reception apparatus for television. (See also the Harmonized System Explanatory Notes (HSEN) to heading 8528, third paragraph).
Although the projector does not incorporate a monitor or a screen, it is considered a video display device, as it contains the DLP display technology which allows the device to directly display video or still images by projecting them on an external projection screen or a on wall. Consequently, classification under subheading 8528 71 is excluded. (See also HSEN to heading 8528, point (D)).
Due to its objective characteristics, the product is considered to be projection equipment incorporating reception apparatus for television. (See also Explanatory notes to the Combined Nomenclature to subheading 8528 72 10.)
The projector with tuner is therefore to be classified under CN code 8528 72 10, as television projection equipment.
For reference: product images are contained within this new regulation.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.