The tariff classification of charging mousepads from China

N306782 October 31, 2019 CLA-2-84:OT:RR:NC:N2:220 CATEGORY: Classification TARIFF NO.: 8473.30.5100; 9903.88.03 Debbie Brule Global Transportation Services Inc. 18209 80th Ave So Kent, Washington 98032 RE: The tariff classification of charging mousepads from China Dear Ms. Brule: In your letter dated October 16, 2019 you requested a tariff classification ruling on behalf of your client, Allsop Inc. The first item under consideration is identified as the PowerTrack Wireless Charging Mousepad, Style Number 32192 (PowerTrack). The PowerTrack is constructed of cellular plastic with a covering of polyester microfiber, has an embedded 10 W wireless inductive charging coil, LED status indicators, and a USB port for connecting to a power source. In use, the PowerTrack is placed on a desk surface for the purpose of interacting with the user’s mouse, or other input unit, while also charging their personal electronic devices. The second item under consideration is identified as the PowerTrack Plush Wireless Charging Mousepad, Style 32304 (PowerTrack Plush). The PowerTrack Plush is constructed of cellular plastic with a covering of polyester microfiber and has an embedded wireless inductive charging coil, a USB port for connecting to a power source, and a raised padded wrist-rest. In use, the PowerTrack Plush is placed on a desk surface for the purpose of interacting with the user’s mouse, or other input unit, while also charging their personal electronic devices. In your request, you suggest the PowerTrack and the PowerTrack Plush are correctly classified under subheading 8473.30.5100, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the PowerTrack Wireless Charging Mousepad, Style Number 32192, and the PowerTrack Plush Wireless Charging Mousepad, Style 32304 will be 8473.30.5100, 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 general rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8473.30.5100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8473.30.5100, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 the World Wide Web at https://hts.usitc.gov/current. 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 Karl Moosbrugger at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division