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NY 884987

April 16, 1993

CLA-2-84:S:N:N1:110 884987


TARIFF NO.: 8473.30.4000

Mr. Dennis Heck
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045-6069

RE: The tariff classification of an "EasyVue" mouse pad from China.

Dear Mr. Heck:

In your letter dated March 25, 1993, on behalf of MicroComputer Accessories, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a model #6292 mouse pad that is designed and used with computer input devices such as a mouse. This model consists of a styrene acrylic nitrate (SAN) clear mouse tracking surface, mounted in a high- impact molded polystyrene plastic beveled base frame. The dimensions of this mouse pad are 10 inches in width, 12 inches in length, and 3/8 inches in depth. The clear tracking surface lifts up so that personalized photos or messages can be placed underneath and clearly seen.

This mouse pad is designed and principally used with ADP input units such as mouses, and meets the definition of an "accessory" as outlined in the Explanatory Notes to Heading 8473 of the HTS. Since this mouse pad is primarily constructed of plastic, the exclusion provisions under Legal Note 1 (a) and 1 (e) for Section 16, HTS, would not be applicable.

The applicable subheading for the mouse pad will be 8473.30.4000, 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. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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