Printed circuit board classification turns on mounted components and exclusion from microassembly treatment under Heading 8542.

A populated printed circuit board with discrete electrical or mechanical components mounted on it is excluded from Heading 8542 because microassemblies under that heading do not cover assemblies mounted on printed circuits. The explanatory notes also indicate that printed circuits carrying mounted components are not treated as microassemblies and instead fall to be classified under the provisions applicable to machine parts. On that basis, the board was not classifiable as an electronic integrated circuit or microassembly and was to be treated as a part of the machine for which it was designed.

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Issues: Classification of populated printed circuit board, namely whether it fell under Heading 8542 as a microassembly or was classifiable as parts of machinery under the relevant heading applicable to machine parts.

Analysis: Heading 8542 covers electronic integrated circuits and microassemblies. The explanatory notes show that microassemblies are assemblies of discrete components made in specified forms and that assemblies mounted on printed circuits are excluded from that heading. The notes to Heading 8534 similarly exclude printed circuits on which mechanical elements or electrical components are mounted and connected, indicating that such goods are to be classified under the notes governing machine parts. A populated printed circuit board, containing discrete electrical or mechanical components mounted on the circuit, therefore does not answer the description of a microassembly and is not classifiable under Heading 8542.

Conclusion: The populated printed circuit board was not classifiable under Heading 8542 and was rightly treated as parts of the machine for which it was designed.

Ratio Decidendi: Where a printed circuit board has discrete electrical or mechanical components mounted on it, it is excluded from classification as a microassembly and is to be classified according to the rules applicable to machine parts.

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