Classification of printed circuit boards for CNC use turned on specific Chapter 84 treatment of data processing parts over numerical control panels.

Separately presented populated printed circuit boards imported for use with a CNC wire-cut machine were held to be parts of an automatic data processing unit rather than numerical control panels. Heading 85.37 was inapplicable because the goods were not complete control panels; Chapter Note 5(a) and 5(b) to Chapter 84 treated separately presented units connectable to, or capable of accepting or delivering data with, the central processing unit as part of an automatic data processing system. Applying Section Note 2(a) of Section XVI, the specific heading for the data processing system prevailed, and the departmental classification under Chapter 84 was upheld.

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Issues: Classification of populated printed circuit boards imported for use with a CNC wire-cut machine, namely whether they were classifiable as numerical control panels under Heading 85.37 or as parts of an automatic data processing unit under Heading 84.71/84.73.

Analysis: Heading 85.37 covers boards, panels and similar bases equipped for electrical control or distribution, including numerical control apparatus. The imported goods, however, were not complete numerical control panels but separately presented printed circuit boards intended to be connected with other units of a data processing system. Chapter Note 5(a) and 5(b) of Chapter 84 treat separately presented units connectable to the central processing unit or capable of accepting or delivering data as part of an automatic data processing system, and Section Note 2(a) of Section XVI gives precedence to classification in the heading specifically covering the goods. On that basis, the goods answered the description of parts of the data processing unit rather than numerical control panels.

Conclusion: The goods were not classifiable under Heading 85.37 and were correctly classifiable as parts of the data processing unit under the relevant Chapter 84 heading.

Final Conclusion: The classification claimed by the importer failed, and the departmental classification was upheld.

Ratio Decidendi: Separately presented components intended to function as part of an automatic data processing system are to be classified under the specific heading governing that system, and not under the heading applicable to complete numerical control panels.

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