CLA-2-84:S:N:N1:110 884987
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of an "EasyVue" mouse pad from
China.
Dear Mr. Heck:
In your letter dated March 25, 1993, on behalf of
MicroComputer Accessories, Inc., you requested a tariff
classification ruling.
The merchandise under consideration involves a model #6292
mouse pad that is designed and used with computer input devices
such as a mouse. This model consists of a styrene acrylic
nitrate (SAN) clear mouse tracking surface, mounted in a high-
impact molded polystyrene plastic beveled base frame. The
dimensions of this mouse pad are 10 inches in width, 12 inches in
length, and 3/8 inches in depth. The clear tracking surface
lifts up so that personalized photos or messages can be placed
underneath and clearly seen.
This mouse pad is designed and principally used with ADP
input units such as mouses, and meets the definition of an
"accessory" as outlined in the Explanatory Notes to Heading 8473
of the HTS. Since this mouse pad is primarily constructed of
plastic, the exclusion provisions under Legal Note 1 (a) and 1
(e) for Section 16, HTS, would not be applicable.
The applicable subheading for the mouse pad will be
8473.30.4000, 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