876751 87 Ruling Active

The tariff classification of a computer mouse, and softwaredisk(s) from Taiwan.

Issued July 31, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8524.90.4080, 8471.92.9080

Headings: 8471, 8524

Product description

The tariff classification of a computer mouse, and softwaredisk(s) from Taiwan.

CBP rationale

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.

Full text

NY 876751 July 31, 1992 CLA-2-84:S:N:N1:110 876751 CATEGORY: Classification TARIFF NO.: 8471.92.9080; 8524.90.4080 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 

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