R00166 R0 Ruling Active

The tariff classification of a vacuum, mouse pad, and calculator from China

Issued March 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8473.30.5000, 8509.10.0020, 8470.10.0040

Headings: 8473, 8470, 8509

Product description

The merchandise is a kit containing a hand-held, portable vacuum cleaner with 4 attachments, a mouse pad and a calculator (item number WM-8266). The battery-operated vacuum will be used for cleaning computer keyboards. The mouse pad is oval in shape with an indentation for storing the calculator. The working surface of the mouse pad is plastic. The calculator features a standard keypad format with display only. For Customs classification purposes, the three components will be classified separately.

CBP rationale

The applicable subheading for the vacuum will be 8509.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum cleaners, including dry and wet vacuum cleaners, portable, hand-held. The applicable subheading for the mouse pad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories…of the machines of heading 8471, not incorporating a cathode ray tube, other. The applicable subheading for the calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power …display only.

Full text

NY R00166 March 15, 2004 CLA-2-85:RR:NC:N1:113 R00166 CATEGORY: Classification TARIFF NO.: 8509.10.0020; 8473.30.5000; 8470.10.0040 Ms. Ronna Martfeld Wal-Mart Stores, Inc. 601 North Walton Blvd. Bentonville, AR 72712 RE: The tariff classification of a vacuum, mouse pad, and calculator from China Dear Ms. Martfeld: In your letter dated March 8, 2004, you requested a tariff classification ruling. The merchandise is a kit containing a hand-held, portable vacuum cleaner with 4 attachments, a mouse pad and a calculator (item number WM-8266). The battery-operated vacuum will be used for cleaning computer keyboards. The mouse pad is oval in shape with an indentation for storing the calculator. The working surface of the mouse pad is plastic. The calculator features a standard keypad format with display only. For Customs classification purposes, the three components will be classified separately. The applicable subheading for the vacuum will be 8509.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum cleaners, including dry and wet vacuum cleaners, portable, hand-held. The rate of duty will be free. The applicable subheading for the mouse pad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts and accessories…of the machines of heading 8471, not incorporating a cathode ray tube, other. The rate of duty will be free. The applicable subheading for the calculator will be 8470.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electronic calculators capable of operation without an external source of electric power …display only. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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