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    <description>Chapter 85 and Section XVI provide the tariff classification framework for electrical machinery, electronic equipment, recording and reproducing apparatus, display modules, semiconductor devices, integrated circuits, insulating articles, and electrical waste and scrap. They set out exclusion rules, precedence rules, technical definitions for specified goods such as smartphones, smart cards, LED modules, printed circuits, semiconductor-based devices and flat panel display modules, and sub-heading notes narrowing the scope of selected cameras, cassette players and spent batteries. Section XVI also lays down general rules for classifying parts, composite machines, multifunction equipment and electrical and electronic waste and scrap.</description>
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