Specific tariff classification prevails over residuary parts classification for printed circuit boards used in a floppy disc drive.

Printed circuit boards for a floppy disc drive were held to fall under the specific tariff heading for printed circuits in Chapter 85, because a specific description prevails over a residuary or machine-linked classification for parts. Although the boards were intended for use in a drive classifiable under heading 90.31, Section XVI Note 2 requires resort to the specific entry where one exists, and the presence of a specific heading for printed circuits displaced classification as parts and accessories of Chapter 90. The lower appellate classification was therefore held incorrect.

---

---

Issues: Whether printed circuit boards for a floppy disc drive were classifiable under the specific heading for printed circuits or under the residuary entry for parts and accessories of Chapter 90.

Analysis: The goods were printed circuit boards for a floppy disc drive, and the floppy disc drive itself fell under heading 90.31. Under Section XVI, Note 2, parts are to be classified according to a specific tariff entry where such an entry exists, and resort to classification with the machine is relevant only when no specific entry covers the part. Heading 85.34 specifically described printed circuits, and Chapter 85, Note 4 explained the scope of that heading. The fact that the goods were meant for use with a machine falling under heading 90.31 did not displace the specific coverage of heading 85.34.

Conclusion: The printed circuit boards were correctly classifiable under heading 85.34 of the Tariff and not under the residuary entry in Chapter 90. The classification adopted by the lower appellate authority was incorrect, and the appeal succeeded.

Ratio Decidendi: Where a tariff entry specifically describes the goods, that specific classification prevails over a residuary or machine-linked classification for parts, even if the goods are intended for use with another classifiable machine.

---