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NY J87957




August 25, 2003

CLA-2-84:RR:NC:1:110 J87957

CATEGORY: CLASSIFICATION

TARIFF NO.: 8473.30.5000

Ms. Leslie J. Cummings
Vice President of Finance & Treasurer
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49505-6083

RE: The tariff classification of a gel mouse pad with palm support from Taiwan.

Dear Ms. Cummings:

In your letter dated August 4, 2003 you requested a tariff classification ruling.

The merchandise under consideration is the AMP-1009 Gel Mouse Pad with Palm Support. This mouse pad is a round disk measuring approximately 9½ inches in diameter with a small raised lip around its perimeter preventing a computer mouse from slipping off its edge. Approximately one quarter of the disk has a raised gel filed integrated palm support in the shape of a half moon, providing comfort and support for the users wrist and palm during use. This gel mouse pad is constructed of silicon diffused polyurethane gel with a neoprene foam backed fabric. The AMP-1009 gel mouse pad is not sold separately, it is imported for the sole purpose of installing onto a quick connect tilt and swivel mouse platform designed to be attached to computer keyboard trays manufactured for Knape & Vogt Manufacturing Company.

From the information provided with your ruling request, the silicon diffused polyurethane gel appears to be the dominant substance used in the construction of this item providing its essential character. The Explanatory Notes (ENs) of the Harmonized Tariff System (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The AMP-1009 Gel Mouse Pad with Palm Support appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS.

The applicable subheading for the AMP-1009 Gel Mouse Pad with Palm Support will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessoriesmachines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general 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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