Specific tariff classification for microprocessors prevails over general integrated circuit heading in customs classification.

Pentium-II/Celeron microprocessors were held classifiable as computer parts under Heading 8473.30 because the tariff specifically covered microprocessors there, and the specific entry prevailed over the general heading for electronic integrated circuits under Heading 8542. The goods were treated as specialised integrated circuits used in computers, but that did not displace the more specific tariff description. Classification under Heading 8542 therefore failed, and the departmental classification under Heading 8473.30 was sustained.

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Issues: Whether Pentium-II/Celeron microprocessors imported by the appellant were classifiable under Heading 8542 as integrated circuits or under Heading 8473.30 as parts of automatic data processing machines.

Analysis: The imported goods were described as processors and were found on record to be Pentium-II/Celeron microprocessors. Heading 8542 covers electronic integrated circuits in general, whereas a microprocessor is a specialised integrated circuit containing the arithmetic and logic functions of a computer and is meant for use in computers. Since the tariff itself specifically mentioned microprocessors under Heading 8473.30.10, the goods were treated as computer parts rather than as integrated circuits under Heading 8542.

Conclusion: The goods were correctly classifiable under Heading 8473.30, and the claim for classification under Heading 8542 failed.

Final Conclusion: The classification adopted by the departmental authorities was sustained and the appeal was rejected.

Ratio Decidendi: Where a tariff entry specifically covers microprocessors as computer parts, that specific classification prevails over the more general entry for integrated circuits.

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