TMI BlogClassification of Micro / Mini SD Cards - regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... / Customs (Prev.)/ C CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C CE All Commissioners of Customs Central Excise (Appeals). Subject: Classification of Micro / Mini SD Cards - regarding . Doubts have been raised as regards the classification of Micro / Mini SD Cards in the Sub-heading 852351, which covers Semiconductor media, Solid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Chapter 85 was adopted the solid-state non-volatile storage cards included a traditional printed circuit board. SD card technology has since evolved and now uses Chip on Board substrate packaging (also known as System-in-Package or SIP ) instead of traditional printed circuit board assembly packaging to provide the exact same SD functionality. The Current SD cards contain a substrate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Micro / Mini SD Cards are manufactured using an etching process. The etching process is one of the processes specifically identified in the definition of printed circuit in Note 5 to Chapter 85. Thus, the substrates used fully comply with the definitions of printed circuits found in the Harmonized System and therefore, the substrate of Micro / Mini SD Cards qualifies as a print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of printed circuits found in the Harmonized System and the qualifies as a printed circuit board and connecting pins qualifies as connecting sockets for purposes of Note 4(a) to Chapter 85. As such, Micro / Mini SD Cards are correctly classified in Sub-heading 8523.51 as Semiconductor media, solid-state, non-volatile data storage devices by application of General Rules for Interpretation of I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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