Computer mice
Issued October 24, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8473.30.40, 8471.92.90
Product description
Computer mice
Full text
HQ 084215 October 24, 1989 CLA-2 CO:R:C:G 084215 AJS CATEGORY: CLASSIFICATION TARIFF NO: 8471.92.90; 8473.30.40 Irving W. Smith, Jr. Attorney-at-Law Law Offices of George Tuttle 1331 Pennsylvania Avenue, N.W. Suite 1200F Washington, D.C. 20004 RE: Computer mice Dear Mr. Smith Your letter of December 14, 1988, requesting a ruling on the tariff classification of optical/mechanical and electrical/mechanical computer mice under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) has been referred to this office for reply. In ruling HQ 083187 (copy attached), this office ruled that optical/mechanical mice are classified within subheading 8471.92.90, HTSUSA, which provides for other input units of automatic data processing machines dutiable at the rate of 3.7 percent ad valorem. The facts in your case regarding the optical/mechanical mouse are substantially the same as HQ 083187, which controls the disposition of your merchandise. The electrical/mechanical model is also subject to HQ 083187, despite the slightly different components in part of the mouse. Specifically, this refers to the replacement of light emitting diodes and optical sensors described in the optical/mechanical mouse with electrical contact switches in the electrical/mechanical model. This described change does not affect the classification of the electrical/mechanical mouse, which is also classifiable within subheading 8471.92.90. In reference to the parts for computer mice, this office agrees that they are classifiable within subheading 8473.30.40, HTSUSA, which provides for parts of the machines of heading 8471. -2- This conclusion is based on the fact that the mouse itself is a machine classified within heading 8471, and these parts are suitable for use solely or principally with a mouse. In addition, no other provision exists that specifically provides for these parts. If a provision did exist which would provide specifically for these parts they would be classifiable within that provision. Additional U.S. Rule of Interpretation 1(c). In conclusion, both the optical/mechanical and electrical/mechanical mouse are classifiable within subheading 8471.92.90, HTSUSA. Parts of these articles are classifiable within subheading 8473.30.40, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division Enclosures
Ruling history
More rulings on the same tariff codes
Protest No. 2809-92-101330; Modular Microprocessor Complex Board; Automatic Data Processing (ADP) machines; Chapter 84, Note 5(A)(a); 8471.91; GRI 2(a); EN 84.71; 9903.41.20; HQ 087695; HQ 950762; HQ 951566; HQ 951443; HQ 950832; HQ 089008
Protest 2720-93-100872; magnetic head sliders; thin film and composite sliders; 8543.80.90; Note 1(b), Chapter 84; Note 1, Chapter 69; ceramic; fired after shaping; General EN to Chapter 69; GRI 3(b); composite good; essential character; EN Rule 3(b); HRLs 082097; 086584; 089869, 950623; sensors; General EN (A) to Chapter 84; parts prevails over basket provision; United States v. David E. Porter; Ideal Toy Corporation v. United States
Protest 5201-92-100229; motherboards; description on invoice;19 CFR 141.86(a)(3); 19 CFR 142.6(l); Subheading 8471.91.00;Subheading 8473.30.40; weight of affidavit.
Apple Computer; Automatic Data Processing Machine; ADP; Parts; Subassemblies Without CPUs; HQs 950221, 088118, 087695, 085894, 951438, 954307
Revocation of HQ 089224; Bel Fuse, Inc.; "10 Base T Filters"; Local Area Network; LAN; Apparatus; Electronic Filter; Hybrid Integrated Circuit; Parts of Automatic Data Processing Machines
Automatic Data Processing Units; Workstation; CentralProcessing Unit; Keyboard; Mouse; Monitor; Printer;Software Cartridges; Stand; Table; Furniture; Installation Guides
Apple Laptop Mac PowerBook 170; PowerBook 140; Motherboard With Input and Output Controllers; Daughterboard With Microprocessor and Memory; 8471.91.00; HQ 951443
Component Parts for Automatic Data Processing Machines; Printed Circuit Boards; CPUs; Chapter 84, Note 5(A)(a); HQ 950922; HQ 951443; HQ 950672; HQ 951065; Essential Character; GRI 2(a); Explanatory Notes (V) and (VIII), GRI 2(a); Unassembled Digital Processing Unit
Crystal oscillators; Heading 8542; Chapter 85, note 5(b)(ii);GRI 1; EN 85.42(I)(2); H. Conf. Rep. No. 576; Chapter 85, note5(b)(iii); EN 85.42 (II); NY 841311; Section XVI, note 2(a);Section XVI, note 2(b).
Protest number 3001-91-100953; Mountable Trackball; Computermouse; HQ 083187; EN 84.71(I)(A); H. Conf. Rep. No. 576;Subheading 8473.30.40; Additional U.S. Rule of Interpretation1(c).
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →