The tariff classification of computer accessories from China. Correction to Ruling Number N260628
Issued February 27, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8473.30.5100
Headings: 8473
Product description
e., a mouse and/or keyboard: An oblong-shaped mouse pad (item number WLX-14001 Slim), measuring approximately 9 inches by 7.5 inches, which is composed of a top layer of microfiber covering a thin layer of rubber; An oblong-shaped mouse pad (item number WLX-003 Purple), measuring approximately 9 inches by 7.625 inches, which is composed of a top layer of polyester covering rubber; A memory foam mouse pad incorporates a wrist rest for the keyboard. This combination, measuring about 10 inches long by 8.25 inches at its widest dimension, is composed of a top layer of polyester covering memory foam; and A wrist rest for the keyboard (identified as the Memory Foam Wrist Rest), measuring about 19 inches long by 3.75 inches at its widest dimension, which is composed of a top layer of polyester covering memory foam.
CBP rationale
The applicable subheading for these computer (ADP) accessories will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.
Full text
N261920 February 27, 2015 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8473.30.5100 Ms. Denise Young-Sang Office Depot, Inc. 6600 North Military Road, Mail Code: C407E Boca Raton, FL 33496 RE: The tariff classification of computer accessories from China. Correction to Ruling Number N260628 Dear Ms. Young-Sang: This replaces Ruling Number N260628, dated December 2, 2014, which contained a clerical error in the subheading number. In the ruling, subheading 8471.30.5100, HTSUS, which does not exist in the tariff, should have been identified as subheading 8473.30.5100, HTSUS. However, the proper description of the correct tariff number was provided. A complete corrected ruling follows. In your letter dated December 2, 2014, you requested a tariff classification ruling. The subject merchandise, based on the samples submitted, consists of the following accessories designed to be used solely or principally with automatic data processing (ADP) input units, i.e., a mouse and/or keyboard: An oblong-shaped mouse pad (item number WLX-14001 Slim), measuring approximately 9 inches by 7.5 inches, which is composed of a top layer of microfiber covering a thin layer of rubber; An oblong-shaped mouse pad (item number WLX-003 Purple), measuring approximately 9 inches by 7.625 inches, which is composed of a top layer of polyester covering rubber; A memory foam mouse pad incorporates a wrist rest for the keyboard. This combination, measuring about 10 inches long by 8.25 inches at its widest dimension, is composed of a top layer of polyester covering memory foam; and A wrist rest for the keyboard (identified as the Memory Foam Wrist Rest), measuring about 19 inches long by 3.75 inches at its widest dimension, which is composed of a top layer of polyester covering memory foam. The applicable subheading for these computer (ADP) accessories will be 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Ruling history
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