8534.00.00.50 - Having a base wholly of impregnated paper 🖩
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, 8534.00.00.50, specifically classifies printed circuits that are constructed with a base material composed entirely of impregnated paper. These printed circuits are designed for electrical applications where the insulating and structural properties of impregnated paper are utilized to form the substrate onto which conductive pathways are etched or printed. The key defining characteristic for this classification is the singular use of impregnated paper as the base material, without any admixture or layering with other substances in its fundamental construction.
This category is distinct from its sibling category, "Having a base wholly of impregnated glass" (8534.00.00.40), by the explicit difference in base material. While both subcategories fall under the broader heading of printed circuits, this node focuses solely on those employing impregnated paper, whereas the sibling identifies those utilizing impregnated glass. This distinction is critical for accurate tariff classification, as the materials of construction dictate the appropriate code.
As this node is a leaf node within the HTS classification system, there are no further subcategories or subdivisions. Classification within this specific code is determined by the definitive presence of a base wholly of impregnated paper for the printed circuit. The "Other" category (8534.00.00.70) would encompass any printed circuits that do not meet the specific material requirements of the preceding subcategories, for instance, those with mixed base materials or bases not otherwise specified.