8473.40.10.00 - Printed circuit assemblies for automatic teller machines of subheading 8472.90.10 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8473.40.10.00, specifically covers printed circuit assemblies that are designed for use with automatic teller machines (ATMs) classified under subheading 8472.90.10. These assemblies are the electronic heart of an ATM, containing integrated circuits, resistors, capacitors, and other electronic components mounted on a printed board, essential for the machine's operational functions. The classification hinges on the specific intended use with ATMs as defined in the parent heading.
Unlike its sibling categories, which deal with printed circuit assemblies for word processing machines or other parts and accessories for machines of heading 8472, this classification is narrowly focused on the electronic components of ATMs. The distinction lies in the specific machine type the printed circuit assembly is intended for. While other entries under 8473.40 cover parts for machines of heading 8472 more broadly, this particular code isolates the critical electronic components for ATMs.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification within this code requires a direct determination that the printed circuit assembly is solely or principally intended for use in automatic teller machines falling under subheading 8472.90.10. This involves verifying the design, markings, and intended application of the printed circuit assembly against the specifications for ATMs.