CLA-2-84:S:N:N1:110 884988
Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045-6069
RE: The tariff classification of mouse pads and mouse trays from
Hong Kong.
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 #6290
Mouse Pad that consists of a high-impact molded polystyrene
plastic beveled base frame and a #6291 mouse pad that fits into
the frame. The pad is made of cellular rubber with a fabric
laminated surface which provides for ideal mouse tracking
accuracy and control. This mouse pad is designed for use with a
computer input unit, commonly called a mouse. The outside
dimensions of the frame are 12 inches in length, 10 inches in
width, and approximately 1/4 of an inch in depth.
The #6295 Mouse Tray consists of a large cellular rubber
mouse pad on a plastic tray which is designed to be mounted on a
model #6100 or #6110 keyboard drawer. This mouse tray mounts to
the underside of the keyboard drawer either on the left or right
side. The mouse pad is made of fabric-laminated rubber which
grabs the traction ball securely. When the mouse is not in use,
the tray stores compactly underneath the drawer.
Both of these devices are designed and dedicated for use
with computer input units such as a mouse, and meet the
definition of an "accessory" as outlined in the Explanatory Notes
to Heading 8473 of the HTS. They are also not precluded by Legal
Note 1 (a) and 1(e) to Section 16 of HTS since their essential
character is not an article of vulcanized rubber or other
articles of textile material.
The applicable subheading for the mouse pad and mouse tray
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