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HQ 960129




December 15, 1997

CLA-2 RR:TC:TE 960129 PR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4016.10.0000

Christopher L. Thayer, Esq.
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: Revocation of NY A88133; Classification of a computer mouse pad

Dear Mr. Thayer:

This is in response to a request for reconsideration from the Area Director of New York/Newark, dated December 26, 1996, requesting that we reconsider New York Ruling Letter (NY) A88133, dated October 10, 1996. We have reviewed this ruling and determined that it is incorrect.

NY A88133 is revoked in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed revocation of NY A88133 was published on April 9, 1997, in the Customs Bulletin, in Volume 31, No. 15. This ruling sets forth the classification below.

FACTS:

The merchandise is a mouse pad composed of a natural cellular rubber covered on one side with a knit fabric material. A transparent plastic cover, which provides the working surface for the mouse, is glued along one side of the mouse pad. This cover can be lifted so that pictures or cards can be placed under it. The mouse pad is approximately 11 inches by 8« inches. The corners are rounded.

ISSUE:

The issue presented is whether the mouse pad is classifiable as an article of cellular vulcanized rubber, in subheading 4016.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or as an "other" article of vulcanized rubber, in subheading 4016.99.3500, HTSUSA.

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied.

The two provisions are as follows:

4016 Other articles of vulcanized rubber other than hard rubber:

4016.10.0000 Of cellular rubber............................................0.8%

Other:

4016.99 Other:

Other:

Of natural rubber:

4016.99.3500
Other...............................................0.8%

The mouse pad is made from cellular rubber and is specifically provided for in subheading 4016.10.0000. Accordingly, since subheading 4016.99.3500 is only applicable if the goods do not fall within any of the provisions preceding that provision, it cannot be applicable to goods which are described in subheading 4016.10.0000.

HOLDING:

The subject goods are classifiable in subheading 4016.10.0000, HTSUSA, with duty at the 1998 rate of 0.8 percent ad valorem.

EFFECT ON OTHER RULINGS:

NY A88133, dated October 10, 1996, is hereby revoked. In accordance with 19 U.S.C. 1625(c)(1), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,
John Durant, Director
Commercial Rulings Division

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