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May 12, 1999

CLA-2-84:RR:NC:1:110 E81720

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Mr. Corey Klestadt
JFK International Airport
Cargo Building 68
Jamaica, N.Y. 11430

RE: The tariff classification of a Mouse Pad from Hong Kong or Taiwan.

Dear Mr. Klestadt:

In your letter dated May 3, 1999, on behalf of Primex Innovations, Inc., you requested a tariff classification ruling.

The merchandise under consideration involves a liquid-filled mouse pad, which is designed for use with desktop computers.

This liquid-filled mouse pad consists essentially of two layers of plastic sheeting. The base layer is printed and the top layer is transparent. Between the two layers of plastic is a liquid that is permanently double sealed by heat. The mouse pad contains a graphic illustration of blueberries, raspberries, and slices of red grapefruit, along with "snow" which floats in the liquid. This mouse pad is in the form of triangle that measures approximately 8 inches on each of its sides.

This triangular liquid-filled mouse pad is designed and principally used with automatic data processing input units such as mouses, and meets the definition of an "accessory" as outlined in the Explanatory Notes to Heading 8473 of the Harmonized Tariff Schedules (HTS). Since this mouse pad is primarily constructed of plastic, and is not in sheet format, the exclusion provisions under Legal Note 1 (a) and 1 (e) for Section XVI , HTS, would not be applicable.

The applicable subheading for this triangular liquid filled mouse pad 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 not incorporating a cathode ray tube. 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 Art Brodbeck at 212-637-7019.

Sincerely,

Robert B. Swierupski
Director,

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