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NY 805388




December 27, 1994

CLA-2-84:S:N:N1:110 805388

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Mr. Barry Burton
SBS Inc.
65 The East Mall
Suite 203
Etobicoke, Ontario
Canada, M8Z5W3

RE: The tariff classification of a Pro Glide Slide from Canada

Dear Mr. Burton:

In your letter dated December 2, 1994, you requested a tariff classification ruling.

The merchandise under consideration involves a Pro Glide Slide that is basically a mouse enhancement device.

This mouse enhancement device is a wrist rest that is used while operating computer equipment. It is designed to enhance the experience of using the mouse and helps to alleviate finger numbness and strain while working with a mouse and keyboard. The Pro Slide acts as a rest for your hand and arm, and allows greater freedom of movement because there is less physical drag.

The Pro Slide is constructed of polystyrene and includes a foam cushion. It is attached to the mouse by a dome fastener. This device is approximately four inches in width and five inches in length. Since this device enhances the function of an ADP input device, namely the mouse, it would fall under the definition of an accessory for the machines of heading 8471.

The applicable subheading for the Pro Glide Slide will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the machines of heading 8471. 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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