Classification of populated printed circuit boards as drilling machine parts failed for lack of evidence supporting the claimed tariff entry.

Imported populated printed circuit boards were not shown, by technical literature or catalogue evidence, to function as parts of a drilling machine or to fall under the claimed tariff heading. In the absence of proof supporting the asserted classification, the authorities were justified in rejecting the refund claim, and the classification as drilling machine parts was not accepted.

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Issues: Whether the imported populated printed circuit board module was classifiable as a part of a drilling machine so as to justify refund of duty.

Analysis: The imported goods were admittedly populated printed circuit boards. No material, including technical literature or catalogue, was produced to show that the goods functioned as parts of a drilling machine or that they were classifiable under the heading claimed by the importer. In the absence of proof supporting the claimed classification, the authorities below were justified in rejecting the refund claim.

Conclusion: The claim for classification as parts of a drilling machine was rejected and the appeal failed.

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