Smartphone sub-assembly classification: populated FPCB with mounted components falls under CTI 8517.79.10, not heading 8534.

A smartphone-specific side key FPCB imported with mounted electrical and non-electrical components was treated as a populated sub-assembly, not a bare printed circuit board. Applying Rule 1 of the General Rules for Interpretation and Note 2(b) to Section XVI, the decisive factor was its dedicated use with mobile phones and its non-independent functionality. Because the goods contained assembled elements such as switches, domes, brackets, tapes, capacitors and inductors, heading 8534 was rejected as covering only printed circuits in the relevant sense. The item was therefore classified under CTI 8517.79.10 as a populated, loaded or stuffed printed circuit board.

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Issues: Whether the imported Side Key FPCB is classifiable under CTI 8517.79.10 as a populated, loaded or stuffed printed circuit board, or under heading 8534 as a printed circuit board.

Analysis: The product was found to be a smartphone sub-assembly designed solely for use with mobile phones and not capable of independent use. Applying Rule 1 of the General Rules for the Interpretation of the First Schedule to the Customs Tariff Act, 1975, together with Note 2(b) to Section XVI, the decisive consideration was the article's specific use with smartphones. The Authority further held that the imported item is not a bare printed circuit board, because in its imported condition it contains mounted electrical and non-electrical components, including tactile switches, rubber domes, brackets, tapes, capacitors and inductors, forming a functional populated sub-assembly. The scope of heading 8534 was rejected because printed circuits under that heading do not cover circuits combined with elements other than those obtained during the printing process.

Conclusion: The Side Key FPCB is classifiable under CTI 8517.79.10 and not under heading 8534.

Final Conclusion: The advance ruling accepted the applicant's classification claim and determined the goods to be a smartphone part falling under the specified tariff item.

Ratio Decidendi: A smartphone-specific sub-assembly that is solely or principally used with smartphones and is imported with mounted components is classifiable as a populated printed circuit board under heading 8517 rather than as a printed circuit board under heading 8534.

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