8473.50.30.00 - Printed circuit assemblies
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8473.50.30.00, specifically covers printed circuit assemblies (PCAs) that are suitable for use with machines classified under headings 8470 to 8472. These assemblies are integral components, often referred to as printed circuit boards (PCBs) with electronic components soldered onto them, forming the functional heart of various calculating machines, accounting machines, postage-franking machines, cheque-writing machines, and other similar machines. The classification focuses on the complete assembly, encompassing the board itself and the attached electronic parts, designed to perform specific electronic functions within these machines.
It is important to distinguish this classification from its sibling, 8473.50.60.00, which covers specific parts and accessories *of* printed circuit assemblies, such as faceplates and lock latches. While 8473.50.30.00 refers to the entire functional unit (the PCA), 8473.50.60.00 refers to components that are added to or are part of the PCA's physical structure but are not the core electronic functional components. The residual category, 8473.50.90.00, would encompass any other parts and accessories equally suitable for machines of headings 8470 to 8472 that do not fall under the more specific descriptions.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 8473.50.30.00 relies on the precise determination that the item is a printed circuit assembly and that it is designed for use with one or more of the machines specified in headings 8470 through 8472, and is equally suitable for use with machines of at least two of these headings. The determination will often involve examining the design and intended application of the assembly.