The tariff classification of a Mouse Pad and Wrist Wrest from China

NY D82874 October 6, 1998 CLA-2-84:RR:NC:1: 110 D82874 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Chris Lichtenstein Schenker International, Inc. 4709 La Guardia Dr., Suite 160 St. Louis, MO 63134 RE: The tariff classification of a Mouse Pad and Wrist Wrest from China Dear Ms. Lichtenstein: In your letter dated September 23, 1998, on behalf of Meramec Industries, Inc., you requested a tariff classification ruling. The merchandise under consideration involves a mouse pad and wrist wrest made of polyurathane with a covering material of lycra. The mouse pad is of three layer construction. The bottom layer consists of a thick sheet of polyurathane plastic. The top layer consists of a plain knit fabric backed with a sheet of cellular plastic. This combination is considered to be of plastic for tariff purposes. The middle layer consists of a spongy, highly resilient polyurathane. One end of this oval shaped mouse pad is raised to provide cushion and support for the wrist area. The dimensions of this oval shaped mouse pad are approximately 11 inches in length, 8.5 inches in width, and 1/2 inches in depth. 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, and is not in sheet format, the exclusion provisions under Legal Note 1 (a) and 1 (e) for Section 16, HTS, would not be applicable. The wrist wrest is also constructed of a three layer construction. The bottom layer consists of a thick sheet of polyurathane plastic. The top layer consists of a plain knit fabric backed with a sheet of cellular plastic. This combination is considered to be of plastic for tariff purposes. The middle layer consists of a spongy, highly resilient polyurathane which provides cushion and support for the wrist when typing on the computer keyboard. The dimensions of this wrist wrest are approximately 18.5 inches in length, 2.5 inches in width, and 3/4 of an inch in depth. The wrist wrest is designed and principally used with ADP input units such as keyboards, and meets the definition of an "accessory" as outlined in the ENs to Heading 8473 of the HTS. As with the mouse pad, this plastic wrist wrest would not be precluded by Legal Note 1 (a) and 1 (e) to Section 16 of the HTS. The applicable subheading for the mouse pad and wrist wrest 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 Director, National Commodity Specialist Division