Customs expertise: Customs classification of smartphone reception stations

How to classify a smartphone docking station?

We are dealing with a multifunctional device that covers several distinct customs positions:

• 8504 « Electrical transformers, static electric converters (e.g. rectifiers), reaction coils and selfs » since it allows to charge the smartphone battery;
• 8518  « Microphones and their supports; speakers, whether or not mounted in their enclosures; headphones and headphones, whether or not combined with a microphone, and sets or sets consisting of a microphone and one or more speakers; audiofrequency electric amplifiers; Electric sound amplification apparatus », built-in speakers;
• 8528  « Monitors and projectors, not incorporating television reception apparatus; television receivers, whether or not incorporating radio-broadcast receivers or sound or image recording or reproducing apparatus », due to the presence of an LCD display ;
• 8537  « Tables, panels, consoles, desks, cabinets and other supports incorporating more than one apparatus of heading No 8535 or 8536, for electrical control or distribution, including those incorporating instruments or apparatus of Chapter 90 and digital control apparatus, other than switching apparatus of heading No 8517. » Since it is connected to the sector and thus feeds the various integrated modules.

There are already 4 possibilities for ranking within the same chapter, to which the Customs heading 8543 on the « Electrical machinery and apparatus having a specific function, not specified or included elsewhere in this Chapter »...

Fortunately, the first step is to determine separately the nomenclature of each functionality allows us to immediately remove heading 8543, the apparatus being a combination of machines clearly falling within at least 4 positions of the same chapter (8504, 8518, 8528 and 8537): the rest of which is the correct one.

One of the main rules of the customs classification is that products made up by the assembly of different articles are classified according to the material or article which gives them their essential character (Note 3 to Section XVI which includes Chapter 85).

However, in the present case, it is not possible to determine what « essential character » Because only use temporarily determines the main use of the docking station: battery charger, sound amplifier, sound and image recorder, electric switch, etc. It's a dead end!

We must therefore use Rule 3.c, which states that« Where Rules 3 (a) and 3 (b) do not permit classification, the goods are classified in the heading placed the last in numbering order of those which may be validly taken into account. »

So it's the heading 8537 which wins, since the other three have a lower position number!

Our smartphone reception station should therefore be classified under the customs code 8537109899 « Tables, panels, consoles, desks, cabinets and other supports for electrical control, for a voltage not exceeding 1000 V ».

Technical characteristics of the product on which we have classified:

Smartphone docking station

• 29.5 cm LCD color display
• Resealable housing with 2 USB ports
• keyboard with touchpad
• Digital connector for smartphone
• power outlet (< 1000 V)
• built-in speakers

When the smartphone is connected to the docking station, the battery is charged and, at the same time, the station serves as the input and output unit to use all the smartphone functions, including listening to audio files or playing videos.

Since the device is not equipped with a signal converter, all signals received from the smartphone remain unchanged. It is not designed to be connected to an automatic data processing machine.