A smart TV that incorporates a television tuner for over-the-air reception is classified as television reception apparatus, most commonly under 852872 for color flat-panel sets. The streaming capability does not change the classification; the presence of a tuner is the defining feature. A streaming device without a tuner would not be classified here.

The distinction is the presence or absence of television reception circuitry. A monitor under 852859 lacks a built-in TV tuner and is designed to display signals from an external source (computer, camera, set-top box). A television receiver under 852872 incorporates the tuner and signal-processing circuitry needed to receive broadcast television directly. Physical appearance and panel size are not determinative — the internal circuitry and the article's designed function are what matter.