ALUMINIUM BACKED ELECTRICAL INSULATING MATERIAL USED SOLEY IN THE MANUFACTURE OF PRINTED CIRCUIT BOARDS. THE INSULATING MATERIAL IS MADE UP AS FOLLOWS: CIRCUIT LAYER - MADE OF COPPER FOIL. THIS SURFACE IS PRINTED AND ETCHED AWAY TO PRODUCE THE CIRCUIT PATTERN. DIELECTRIC LAYER - THIS LAYER DRAWS THE HEAT OUT OF THE SURFACE LAYER AND DISTRIBUTES IT ACROSS THE BASE LAYER WHILST ISOLATING THE ELECTRIC CURRENT. BASE LAYER - THIS IS OF ALUMINIUM.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 8547 - INSULATING FITTINGS FOR ELECTRICAL MACHINES, APPLIANCES OR EQUIPMENT, BEING FITTINGS WHOLLY OF INSULATING MATERIAL APART FROM ANY MINOR COMPONENTS OF METAL (FOR EXAMPLE, THREADED SOCKETS) INCORPORATED DURING MOULDING SOLELY FOR PURPOSES OF ASSEMBLY, OTHER THAN INSULATORS OF HEADING 8546; ELECTRICAL CONDUIT TUBING AND JOINTS THEREFOR, OF BASE METAL LINED WITH INSULATING MATERIAL GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 854790 - OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONISED SYSTEM EXPLANATORY NOTE (HSEN) (A) TO HEADING 8547.