N245658 N2 Ruling Active

The tariff classification of a novelty computer mouse set from China

Issued September 25, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8471.60.9050

Headings: 8471

Product description

Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a novelty computer mouse set, item number 933586, which is referred to as the “golf mouse pad set.” This set consists of a golf ball-shaped optical computer mouse and a putting green-shaped mouse pad, composed of cotton/polyester and polyurethane, with a miniature plastic flag and putter and three tiny plastic golf balls. The computer mouse measures about 1 ¼ inches high by 3 ¼ inches in diameter, and connects to a personal computer via its USB cable. It features buttons to perform traditional mouse functions as well as a scroll wheel to surf the web and access Windows’ documents. The computer mouse is an X-Y co-ordinate input device, which meets Legal Note 5(C) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), which defines the term data processing units for purposes of heading 8471, HTSUS, in satisfying the following conditions in the above legal note: (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) that can be used by the system. X-Y co-ordinate input devices which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) are in all cases to be classified as units of heading 8471, HTSUS. This merchandise is considered a set for tariff classification purposes, with the essential character being imparted by the computer mouse.

Full text

N245658 September 25, 2013 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8471.60.9050 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a novelty computer mouse set from China Dear Ms. Aciero: In your letter dated August 26, 2013, you requested a tariff classification ruling. Sample is being returned as requested. The subject merchandise, based on the submitted sample, is a novelty computer mouse set, item number 933586, which is referred to as the “golf mouse pad set.” This set consists of a golf ball-shaped optical computer mouse and a putting green-shaped mouse pad, composed of cotton/polyester and polyurethane, with a miniature plastic flag and putter and three tiny plastic golf balls. The computer mouse measures about 1 ¼ inches high by 3 ¼ inches in diameter, and connects to a personal computer via its USB cable. It features buttons to perform traditional mouse functions as well as a scroll wheel to surf the web and access Windows’ documents. The computer mouse is an X-Y co-ordinate input device, which meets Legal Note 5(C) to Chapter 84, Harmonized Tariff Schedule of the United States (HTSUS), which defines the term data processing units for purposes of heading 8471, HTSUS, in satisfying the following conditions in the above legal note: (ii) It is connectable to the central processing unit either directly or through one or more other units; and (iii) It is able to accept or deliver data in a form (codes or signals) that can be used by the system. X-Y co-ordinate input devices which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) are in all cases to be classified as units of heading 8471, HTSUS. This merchandise is considered a set for tariff classification purposes, with the essential character being imparted by the computer mouse. The applicable subheading for the novelty computer mouse set will be 8471.60.9050, HTSUS, which provides, in relevant part, for automatic data processing machines and units thereof: Input or output units, whether or not containing storage units in the same housing: Other: Other: Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Denise Faingar at (646) 733-3010. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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