E88271 E8 Ruling Active

The tariff classification of a hemp computer mouse pad with plastic backing from China

Issued October 12, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000

Headings: 8473

Product description

The merchandise under consideration, noting the sample furnished, is a computer mouse pad that is designed for use with desktop computers. The mouse pad is made with two supporting layers of cardboard. The top layer of cardboard is covered with a woven hemp fabric. The bottom layer of cardboard is covered with a textile backed noncellular plastic sheeting. The mouse pad is approximately 9.5 inches in length, 8 inches in width, and has rounded edges. This hemp mouse pad is designed and principally used with automatic data processing input units such as mouses, and meets the definition of an “accessory” as outlined in the Explanatory Notes to Heading 8473 of the Harmonized Tariff Schedules (HTS). The mouse pads are not precluded by Legal Note 1 (a) and 1 (e) to Section XVI of the HTS since they are not constructed of vulcanized rubber or other articles of textile material for technical uses.

CBP rationale

The applicable subheading for the hemp mouse pad 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 E88271 October 12, 1999 CLA-2-84:RR:NC:1:110 E88271 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Gerhard F. Carl Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, PA 19032-0469 RE: The tariff classification of a hemp computer mouse pad with plastic backing from China Dear Mr. Carl: In your letter dated October 5, 1999, on behalf of Computer Expressions, Inc., you requested a tariff classification ruling. The merchandise under consideration, noting the sample furnished, is a computer mouse pad that is designed for use with desktop computers. The mouse pad is made with two supporting layers of cardboard. The top layer of cardboard is covered with a woven hemp fabric. The bottom layer of cardboard is covered with a textile backed noncellular plastic sheeting. The mouse pad is approximately 9.5 inches in length, 8 inches in width, and has rounded edges. This hemp mouse pad is designed and principally used with automatic data processing input units such as mouses, and meets the definition of an “accessory” as outlined in the Explanatory Notes to Heading 8473 of the Harmonized Tariff Schedules (HTS). The mouse pads are not precluded by Legal Note 1 (a) and 1 (e) to Section XVI of the HTS since they are not constructed of vulcanized rubber or other articles of textile material for technical uses. The applicable subheading for the hemp mouse pad 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 212-637-7019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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