https://www.taxtmi.com/highlights?id=96416 Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel. en-us Thu, 29 Jan 2026 09:51:31 +0530 Thu, 29 Jan 2026 09:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96416 Flexible Printed Circuit Boards are legally classifiable as printed circuits formed on insulating bases, and therefore fall under Tariff Item 8534 00 00; this classification is supported by the definition of printed circuits excluding active elements and by HSN explanatory notes. The mandatory rule that parts falling within a specific heading of Chapters 8485 must be classified under that heading precludes treating such items as parts of aerials, with the operative effect that classification under 8517 is impermissible. An advance ruling may be issued for ongoing import activities and, where classification is contested, the importer may seek a change of classification on merits without estoppel. Highlights Customs Thu, 29 Jan 2026 09:51:31 +0530 https://www.taxtmi.com/highlights?id=96416