HQ 082938: Unstuffed printed circuit boards

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 082938

                         April 20, 1990

CLA-2 CO:R:C:G  082938  JMH

CATEGORY:  Classification

TARIFF NO.:  685.90

District Director, San Francisco
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA  94216

RE:  Unstuffed printed circuit boards

Dear Sir:

     This request for internal advice was initiated by a letter
dated December 22, 1987, from the law firm of Mudge Rose Guthrie
Alexander & Ferdon.  Although this request is designated as a
request for internal advice, it was never given an internal
advice number.  We are, therefore, treating it as a routine
request for a classification ruling.  Our decision follows.

FACTS:

     The articles in question are unstuffed printed circuit
boards.  These boards are intended for use with Apple personal
computers.  These printed boards are "unstuffed" in that the
integrated circuits are not attached nor are other components
mounted on the boards.

     You maintain that the boards are classified in Item 685.90,
Tariff Schedules of the United States (TSUS).  This
classification provides for:

     Electrical switches, relays, fuses, lightning
     arresters, plugs, receptacles, lamp sockets, terminals,
     terminal strips, junction boxes and other electrical
     apparatus for making or breaking electrical circuits,
     for the protection of electrical circuits, or for
     making connections to or in electrical circuits; switch
     boards (except telephone switch boards) and control
     panels; all the foregoing and parts thereof...Printed
     circuit boards...


                               -2-


     The importer contends that the printed circuit boards are
properly classified in Item 676.54, TSUS, as "Office machines not
specially provided for...Parts of automatic data-processing
machines and units thereof..."

ISSUE:

     Whether unstuffed printed circuit boards are properly
classified within Item 685.90, TSUS or Item 676.54, TSUS.

LAW AND ANALYSIS:

     The Customs Service position is to distinguish between
printed circuit boards which are stuffed and those which are
unstuffed.  Headquarters Ruling Letter 074750 (HQ 074750), dated
December 31, 1984, provides the rationale for this distinction.

     The rationale is based upon General Headnote 10(ij), TSUS.
This headnote states "a provision for 'parts' of an article
covers a product solely or chiefly used as a part of such
article, but does not prevail over a specific provision for such
part."  Since no specific provision for stuffed printed circuit
boards exists, they are classified as parts of data processing
machines within Item 676.54, TSUS.

     On the other hand it has been determined that unstuffed
boards, although parts of data processing machines, are more
specifically provided for in Item 685.90, TSUS.  See HQ 074750;
Headquarters Ruling Letter 067915, dated August 23, 1982.  This
provision covers specific articles used for making connections to
or within electrical circuits.  An unstuffed printed circuit
board with copper pathways and terminal holes is dedicated to the
making or breaking of electrical circuits.  Therefore, the
unstuffed printed circuit boards are properly classified in Item
685.90, TSUS.

HOLDING:

     Unstuffed printed circuit boards are dedicated to the making
or breaking of electrical circuits.  They are properly classified
in Item 685.90, TSUS.

     You should inform Mudge Rose Guthrie Alexander & Ferdon of
this decision.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division