U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
8471.92.90
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
36 years
1 related ruling
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time
Computer mice
HQ 084215 October 24, 1989 CLA-2 CO:R:C:G 084215 AJS CATEGORY: CLASSIFICATION TARIFF NO: 8471.92.90; 8473.30.40 Irving W. Smith, Jr. Attorney-at-Law Law Offices of George Tuttle 1331 Pennsylvania Avenue, N.W. Suite 1200F Washington, D.C. 20004 RE: Computer mice Dear Mr. Smith Your letter of December 14, 1988, requesting a ruling on the tariff classification of optical/mechanical and electrical/mechanical computer mice under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) has been referred to this office for reply. In ruling HQ 083187 (copy attached), this office ruled that optical/mechanical mice are classified within subheading 8471.92.90, HTSUSA, which provides for other input units of automatic data processing machines dutiable at the rate of 3.7 percent ad valorem. The facts in your case regarding the optical/mechanical mouse are substantially the same as HQ 083187, which controls the disposition of your merchandise. The electrical/mechanical model is also subject to HQ 083187, despite the slightly different components in part of the mouse. Specifically, this refers to the replacement of light emitting diodes and optical sensors described in the optical/mechanical mouse with electrical contact switches in the electrical/mechanical model. This described change does not affect the classification of the electrical/mechanical mouse, which is also classifiable within subheading 8471.92.90. In reference to the parts for computer mice, this office agrees that they are classifiable within subheading 8473.30.40, HTSUSA, which provides for parts of the machines of heading 8471. -2- This conclusion is based on the fact that the mouse itself is a machine classified within heading 8471, and these parts are suitable for use solely or principally with a mouse. In addition, no other provision exists that specifically provides for these parts. If a provision did exist which would provide specifically for these parts they would be classifiable within that provision. Additional U.S. Rule of Interpretation 1(c). In conclusion, both the optical/mechanical and electrical/mechanical mouse are classifiable within subheading 8471.92.90, HTSUSA. Parts of these articles are classifiable within subheading 8473.30.40, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division Enclosures
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.