B82210 B8 Ruling Active

The tariff classification of a mousepad from Taiwan

Issued February 20, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration involves a mousepad that is designed and used with computer input devices such as a mouse. This particular model (RSMP-01), is approximately 8.5 inches in length, 7 inches in width, and 1/4 inch in depth. It is constructed of rubber, has a textile backing, and a plastic surface. The total weight of the complete plastic, fabric, and rubber mousepad is 1249.42 grams per square meter. The weight of the textile backed rubber is 908.666 grams per square meter, while the weight of the plastic is 340.75 grams per square meter. The relative weight of the rubber vs. the fabric in the textile backed rubber is as follows: the fabric is 113.58 grams per square meter, while the rubber is 795.086 grams per square meter. The construction of this mousepad would preclude it from consideration under Chapter 40 rubber provisions, thus the Legal Note 1 (a) exclusion provision to Section 16 of the HTS, would not be applicable in this case. Noting Legal Note 1 (e) to Section 16 of the HTS, this mousepad is also not a textile article for technical use under HTS number 5911. Noting the Explanatory Notes to Heading 8473 of the HTS, this mousepad would meet the definition of an "accessory" for ADP machines and units thereof.

CBP rationale

The applicable subheading for the mousepad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471.

Full text

NY B82210 February 20, 1997 CLA-2-84:RR:NC:1:110 B82210 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Cindy Hach Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a mousepad from Taiwan Dear Ms. Hach: In your letter dated February 6, 1997, you requested a tariff classification ruling. The merchandise under consideration involves a mousepad that is designed and used with computer input devices such as a mouse. This particular model (RSMP-01), is approximately 8.5 inches in length, 7 inches in width, and 1/4 inch in depth. It is constructed of rubber, has a textile backing, and a plastic surface. The total weight of the complete plastic, fabric, and rubber mousepad is 1249.42 grams per square meter. The weight of the textile backed rubber is 908.666 grams per square meter, while the weight of the plastic is 340.75 grams per square meter. The relative weight of the rubber vs. the fabric in the textile backed rubber is as follows: the fabric is 113.58 grams per square meter, while the rubber is 795.086 grams per square meter. The construction of this mousepad would preclude it from consideration under Chapter 40 rubber provisions, thus the Legal Note 1 (a) exclusion provision to Section 16 of the HTS, would not be applicable in this case. Noting Legal Note 1 (e) to Section 16 of the HTS, this mousepad is also not a textile article for technical use under HTS number 5911. Noting the Explanatory Notes to Heading 8473 of the HTS, this mousepad would meet the definition of an "accessory" for ADP machines and units thereof. The applicable subheading for the mousepad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Art Brodbeck at 212-466-5490. Sincerely, Robert B. Swierupski Chief, Metals & Machinery Branch National Commodity Specialist Division

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