Specific tariff heading for printed circuits prevails over broader classification for imported printed circuit boards.

Imported printed circuit boards were classified under Heading 85.34 because that heading specifically covers printed circuits. Applying Note 2 to Section XVI and Rule 1 of the Interpretation Rules, classification had to follow the terms of the headings and relevant section notes, and a specific tariff entry prevailed over the broader departmental classification under Heading 84.73. On that basis, the printed circuit boards fell within Heading 85.34 rather than Heading 84.73.

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Issues: Whether imported printed circuit boards were classifiable under Heading 85.34 or Heading 84.73 of the Customs Tariff Act.

Analysis: Heading 85.34 specifically provides for printed circuits. Under Note 2 to Section XVI, parts which are goods included in any of the headings of Chapters 84 or 85 are to be classified in their respective headings, subject to the stated exclusions. Applying Rule 1 of the Rules for the Interpretation of the Schedule, classification is to be determined according to the terms of the headings and the relevant Section Notes. As printed circuit boards are specifically covered by Heading 85.34, the more specific heading prevails over the departmental classification under Heading 84.73.

Conclusion: The printed circuit boards were held classifiable under Heading 85.34 and not under Heading 84.73, in favour of the appellant.

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