HS Code for Printed circuit boards

HS code 8534.00 is the specific classification for printed circuits. According to the Harmonized System's General Rules of Interpretation (GRI 1), classification is determined by the terms of the headings. Heading 8534 covers circuits obtained by forming on an insulating base, by any printing process or by the precipitated circuit technique, conductor elements, contacts, or other printed components. These components include inductances, resistors, and capacitors which are printed as part of the process. It is vital to distinguish these from assembled boards; 8534.00 only applies to the bare board or boards containing only printed elements. If the board contains discrete active elements like transistors, diodes, or integrated circuits, it is no longer classified here. The insulating base can be made of any material, such as fiberglass-reinforced epoxy (FR-4), ceramic, or flexible plastics like polyimide. The classification remains the same regardless of the number of layers, whether single-sided, double-sided, or multi-layer, provided no non-printed components are attached.

Products Included

• Single-sided rigid printed circuit boards
• Multi-layer printed circuit boards (bare)
• Flexible printed circuits (FPC) without mounted components
• Rigid-flex printed circuit boards
• Printed passive components integrated into the substrate

Common Misclassification

The most frequent error is confusing 8534.00 with HS code 8542, which covers electronic integrated circuits (microchips). While 8534 is the carrier, 8542 is the active component. Another common mistake is using 8543.90 for PCB parts of machines; however, 8534.00 is a specific heading that takes precedence over general parts headings. Furthermore, if the board is populated with components, it must be classified under the heading for the finished machine or as an 'electronic assembly' under codes like 8473.30 for computers or 8517.70 for telecommunications equipment.

FAQ

What is the HS code for Printed circuit boards?

The HS code for bare printed circuit boards is 8534.00. This applies to boards that have conductive patterns but no discrete active components installed.

Does 8534.00 include boards with resistors?

It only includes resistors if they are 'printed' onto the substrate during the manufacturing process. If discrete resistors are soldered onto the board, the classification changes to an electronic assembly under the relevant machine heading.