NY 891274 - The tariff classification of a wrist rest and a mouse pad assembled in Canada from components manufactured in Finland. - United States International Trade Commision Rulings

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NY 891274

October 13, 1993

CLA-2-84:S:N:N1:110 871274

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.4000

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, N.Y. 12919

RE: The tariff classification of a wrist rest and a mouse pad assembled in Canada from components manufactured in Finland.

Dear Mr. Baker:

In your letter dated October 6, 1993, on behalf of Jantex, you requested a tariff classification ruling.

The merchandise under consideration involves a wrist rest (Wrist Board) that consists of a foamed PVC plate, with a polyethylene wrist rest, and a mouse pad that consists of a polystyrene plate, and all foam parts which are composed of polyethylene. The wrist rest is designed for use with a computer keyboard, and is used to relieve arm stress over the keyboards. Tension in the shoulder and neck areas are relieved, as well as serious arm strains. The wrist rest slides under the computer keyboard, and measures 18 3/4 inches in length by 10 3/4 inches in width. A wrist pad, with a height of 1 1/8 inches, runs along the length of the wrist rest.

The mouse pad is designed and principally used with ADP input units such as mouses. Its gliding surface which is made of rubber provides for ideal mouse tracking accuracy and control. Its firm base plate facilitates extra room on a small computer table. The mouse pad measures 12 inches in length by 8 1/2 inches in width. A built-in wrist rest, which has a height of 1/2 inch, is incorporated at one end of the unit.

Both of these devices are designed and dedicated for use with computer input units, and meet the definition of an "accessory" as outlined in the Explanatory Notes to Heading 8473 of the HTS. They are also not precluded by Legal Note 1 (a) and 1 (e) to Section 16 of HTS since their essential character is not an article of vulcanized rubber or other articles of textile material.

The applicable subheading for the wrist rest (Wrist Board) and 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.

Sincerely,

Jean F. Maguire
Area Director

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