HQ 0082938 - Unstuffed printed circuit boards - United States International Trade Commision Rulings

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HQ 082938

April 20, 1990

CLA-2 CO:R:C:G 082938 JMH

CATEGORY: CLASSIFICATION

TARIFF NO.: 685.90

District Director, San Francisco
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA 94216

RE: Unstuffed printed circuit boards

Dear Sir:

This request for internal advice was initiated by a letter dated December 22, 1987, from the law firm of Mudge Rose Guthrie Alexander & Ferdon. Although this request is designated as a request for internal advice, it was never given an internal advice number. We are, therefore, treating it as a routine request for a classification ruling. Our decision follows.

FACTS:

The articles in question are unstuffed printed circuit boards. These boards are intended for use with Apple personal computers. These printed boards are "unstuffed" in that the integrated circuits are not attached nor are other components mounted on the boards.

You maintain that the boards are classified in Item 685.90, Tariff Schedules of the United States (TSUS). This classification provides for:

Electrical switches, relays, fuses, lightning arresters, plugs, receptacles, lamp sockets, terminals, terminal strips, junction boxes and other electrical apparatus for making or breaking electrical circuits, for the protection of electrical circuits, or for making connections to or in electrical circuits; switch boards (except telephone switch boards) and control panels; all the foregoing and parts thereof...Printed circuit boards...

The importer contends that the printed circuit boards are properly classified in Item 676.54, TSUS, as "Office machines not specially provided for...Parts of automatic data-processing machines and units thereof..."

ISSUE:

Whether unstuffed printed circuit boards are properly classified within Item 685.90, TSUS or Item 676.54, TSUS.

LAW AND ANALYSIS:

The Customs Service position is to distinguish between printed circuit boards which are stuffed and those which are unstuffed. Headquarters Ruling Letter 074750 (HQ 074750), dated December 31, 1984, provides the rationale for this distinction.

The rationale is based upon General Headnote 10(ij), TSUS. This headnote states "a provision for 'parts' of an article covers a product solely or chiefly used as a part of such article, but does not prevail over a specific provision for such part." Since no specific provision for stuffed printed circuit boards exists, they are classified as parts of data processing machines within Item 676.54, TSUS.

On the other hand it has been determined that unstuffed boards, although parts of data processing machines, are more specifically provided for in Item 685.90, TSUS. See HQ 074750; Headquarters Ruling Letter 067915, dated August 23, 1982. This provision covers specific articles used for making connections to or within electrical circuits. An unstuffed printed circuit board with copper pathways and terminal holes is dedicated to the making or breaking of electrical circuits. Therefore, the unstuffed printed circuit boards are properly classified in Item 685.90, TSUS.

HOLDING:

Unstuffed printed circuit boards are dedicated to the making or breaking of electrical circuits. They are properly classified in Item 685.90, TSUS.

You should inform Mudge Rose Guthrie Alexander & Ferdon of this decision.

Sincerely,

John Durant, Director
Commercial Rulings Division

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