8518.90.60.00 - Printed circuit assemblies of the articles of subheading 8518.10.40 or 8518.29.40

This HTS category, 8518.90.60.00, specifically covers printed circuit assemblies (PCAs) that are designed as integral parts for certain articles classified under subheadings 8518.10.40 (microphones) or 8518.29.40 (loudspeakers). These PCAs are essentially the electronic "brains" of these audio devices, containing integrated circuits, resistors, capacitors, and other electronic components mounted on a printed board. Their function is to process or control audio signals within the microphones or loudspeakers they are intended for.

Within the broader category of "Parts" for audio equipment under heading 8518, this subheading is distinguished by its specificity to printed circuit assemblies and their direct relationship to particular microphone and loudspeaker classifications. While the sibling category 8518.90.81.00 encompasses "Other" parts not otherwise specified within the 8518.90 grouping, this category is narrowly defined for these electronic modules. Therefore, if a part is a printed circuit assembly intended for a subheading 8518.10.40 microphone or a subheading 8518.29.40 loudspeaker, it falls here and not under the more general "Other" category.

As this is a leaf node in the HTS structure, there are no further subcategories. Classification within 8518.90.60.00 hinges on identifying a part as a printed circuit assembly and confirming its intended application within a microphone of the 8518.10.40 classification or a loudspeaker of the 8518.29.40 classification. This requires an examination of the PCA's design, markings, and any accompanying documentation or product information that links it to these specific audio components.