CLA-2-84:S:N:N1:110 808254

Mr. Ray Peltier
A.N. Deringer, Inc.
P.O. Box 510
200 International Blvd.
Sweetgrass, MT. 59484

RE: The tariff classification of a mouse pad from Canada.

Dear Mr. Peltier:

In your letter dated March 19, 1995, on behalf of Ta'Ina Manufacturing Inc., you requested a tariff classification ruling. The merchandise under consideration involves a mouse pad which is designed and principally used with ADP units such as mouses. This mouse pad measures approximately 10 1/2-inches in length by 8 1/2-inches in width, and has a depth of approximately 3/8 of an inch. This pad is constructed by heat sealing. Its gliding surface consists of a top clear vinyl plastic. The printed sheet underneath has an image of a swan swimming on a lake. The cardboard for the pad is composed of 80pt. chip. The bottom of the pad consists of unsupported vinyl.

This computer mouse pad meets the definition of an "accessory" as outlined in the Explanatory Notes to Heading 8473 of the HTS. This item is not precluded by Legal Note 1(a) and 1 (e) to Section 16 of HTS since it is not constructed of vulcanized rubber or other textile material.

The applicable subheading for the mouse pad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories of the machines of heading 8471 not incorporating a cathode ray tube. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport