Base
0842151989-10-24HeadquartersCLASSIFICATION

Computer mice

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

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

Summary

Computer mice

Ruling Text

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

Related Rulings for HTS 8471.92.90

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (1)

CIT and CAFC court opinions related to the tariff classifications in this ruling.