Printed circuit classification prevails for film-type resistors made by film technique, displacing the general resistor heading.

Film-type resistors in capsule form with connecting leads were held classifiable as printed circuits under Tariff Heading 8534 because Chapter Note 4 to Chapter 85 covers circuits formed by printing or film-circuit techniques, including passive elements such as resistors and film circuits supplied in capsules with terminals. Although Tariff Heading 8533 specifically refers to electrical resistors, that general entry yields to the chapter note where the goods answer the statutory description of a printed circuit. The goods were therefore correctly classified under Heading 8534, not Heading 8533.

---

---

Issues: Whether film type resistors in capsule form with connecting elements were classifiable under Tariff Heading 8534 as printed circuits or under Tariff Heading 8533 as electrical resistors.

Analysis: Chapter Note 4 to Chapter 85 treats printed circuits as circuits formed by printing or film-circuit techniques, including passive elements such as resistors, whether alone or interconnected according to a pre-established pattern, and also contemplates film circuits supplied in capsules with connecting leads or terminals. The imported goods were resistors prepared by film technique, and that description brought them within the scope of the printed-circuit note. Although Tariff Heading 8533 is a specific entry for resistors, the note carves out from that general entry resistors answering the description of printed circuits under Chapter 85.

Conclusion: The goods were correctly classifiable under Tariff Heading 8534 and not under Tariff Heading 8533, and the appeal succeeded in favour of the Revenue.

Ratio Decidendi: Where a resistor is manufactured by film technique and answers the statutory description of a printed circuit under the chapter note, it is classified under the printed-circuit heading rather than the general resistor heading.

---