CLA-2-84:S:N:N1:110 876751
Mr. Roger A. Smith
Intellipoint Corporation
5613 Oldtowne Road
Raleigh, North Carolina 27612
RE: The tariff classification of a computer mouse, and software
disk(s) from Taiwan.
Dear Mr. Smith:
In your letter dated July 22, 1992, you requested a tariff
classification ruling.
The items in question are a computer mouse and software
disk(s). A mouse is a hand-held cursor-positioning control unit
which connects through a serial port or a joystick jack of a
personal computer. It functions as an input device for use on
programs that require the exact positioning of the cursor. It
can be useful for creating graphics. The mouse is provided with
an interconnecting cable, and will be principally used with
standard personal computers. It will be imported with adaptor
connectors, software disk(s), and operation manuals.
The applicable subheading for the computer mouse, adaptor
connectors and operation manuals will be 8471.92.9080, Harmonized
Tariff Schedule of the United States (HTS), which provides for
other input units, whether or not entered with the rest of the
system and whether or not containing storage units in the same
housing. The rate of duty will be 3.7 percent ad valorem.
Noting Legal Note 6 to Chapter 85 HTS, the software disk(s)
are separately classified. The applicable heading for the
software disk(s) will be 8524.90.4080, Harmonized Tariff Schedule
of the United States (HTS), which provides for recorded media
dutiable at the rate of 9.7 cents/m2 of recording surface.
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