https://www.taxtmi.com/caselaws?id=88208 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. en-us Tue, 13 Aug 1996 00:00:00 +0530 Thu, 15 Sep 2011 18:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88208 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. Case-Laws Customs Tue, 13 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88208