Printed circuit board classification turns on whether the goods are populated or unpopulated, justifying remand for fresh tariff verification.

Imported printed circuit boards were to be classified under the correct specific tariff heading according to whether they were populated or unpopulated, because the applicable tariff treatment turned on the goods' physical character. As the boards were stated to be available in the customs warehouse, the assessing authority could still verify their nature and make the factual determination required for re-classification. The matter was therefore remanded for fresh classification under the proper heading after verification, while the remaining claims had been withdrawn from consideration.

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Issues: Whether the imported printed circuit boards were liable to be re-classified under the appropriate specific tariff heading, and whether the matter should be sent back for determination of whether they were populated or unpopulated.

Analysis: The dispute was confined to printed circuit boards after the other items were withdrawn from consideration. The tariff structure treated printed circuit boards under distinct specific headings for populated and unpopulated boards, and the correct classification depended on the physical character of the goods. Since the goods were stated to be available in the customs warehouse, a factual determination could still be made by the assessing authority on whether the boards were populated or unpopulated. On that basis, the matter was fit to be remanded for fresh classification under the proper specific heading.

Conclusion: The classification dispute was remanded for fresh determination, and the printed circuit boards were to be assessed under the appropriate specific heading after verification of their nature.

Final Conclusion: The appeal succeeded only to the extent of remand on the printed circuit boards issue and failed on the remaining withdrawn claims.

Ratio Decidendi: Where imported goods are capable of classification under alternative specific headings depending on their physical character, the assessing authority must determine the correct factual category before final re-assessment, and a remand is appropriate where such determination remains possible.

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