Custom HS Tariff

Where is the product being purchased from and where is it being shipped to?

It all depends on how the locality defines the product. If you look up tariff codes for the USA, you will notice that they reference court cases or other similar arguments that define products. So yes it could fall under "Electronics integrated circuit and micro assemblies" if you say it does. But if customs says otherwise, you would have to defend why it does not fall under their other category.