Customs classification of populated PCBs favoured Heading 8473.30 over Chapter 90, defeating the refund claim.

Populated printed circuit boards imported as spares for a spectrophotometer were held classifiable under Heading 8473.30 rather than Heading 9033.00. Chapter Note 2(a) to Chapter 90 required parts and accessories that themselves answer to headings in Chapters 84, 85 or 91 to be classified in their own headings, and the goods were found suitable principally for machines falling under Heading 84.71 and, by Heading 84.73, for their parts and accessories. The alternative claim under Heading 85.34 was rejected because the goods were admittedly populated PCBs. On that basis, the Chapter 90 claim did not prevail and the refund claim failed.

---

---

Issues: Whether populated printed circuit boards imported as spares for a spectrophotometer were classifiable under Heading 9033.00 of the Customs Tariff or under Heading 8473.30.

Analysis: The goods were claimed to be parts and accessories of a Chapter 90 machine, but Chapter Note 2(a) to Chapter 90 required parts and accessories which themselves answer to headings in Chapters 84, 85 or 91 to be classified in their respective headings. The imported populated PCBs were found to be suitable for use principally with machines falling under Heading 84.71 and, by reason of Heading 84.73, with parts and accessories for such machines. The alternative claim under Heading 85.34 was also rejected because the goods were admittedly populated PCBs. On that reasoning, the Chapter 90 claim could not prevail.

Conclusion: The populated PCBs were correctly classified under Heading 8473.30 and not under Heading 9033.00; the refund claim was rightly rejected.

---