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NY J84497




May 27, 2003

CLA-2-84:RR:NC:1:110 J84497

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Ms. Alice Liu
Atico Int’l. USA, Inc.
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of a mouse pad with wrist wrest from China.

Dear Ms. Liu:

In your letter dated April 21, 2003, you requested a tariff classification ruling.

The merchandise under consideration involves a mouse pad with built in wrist wrest made of cellular polyurethane with a covering material of knit fabric. A sample was submitted with your ruling request and will be returned to you. The mouse pad appears to be constructed of two layers. The bottom layer consists of a thick sheet of cellular polyurethane plastic. The top layer consists of a knit textile spongy resilient fabric. This combination is considered to be of plastic for tariff purposes. The mouse pad is in the shape of an oval teardrop and is raised on the narrower end to provide a cushion support for the wrist area. The dimensions of this oval shaped mouse pad is approximately 9 inches in length, 7.5 inches at its widest point, and 1/4 inch thick with the exception of the wrist wrest that is 1 inch thick. This mouse pad is designed to be principally used with an ADP input units commonly refereed to as a mouse, 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, and is not in sheet format, the exclusion provisions under Legal Note 1 (a) for Section XVI, HTS, would not be applicable.

The applicable subheading for the mouse pad with wrist wrest will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” 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 Eileen S. Kaplan at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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