The tariff classification of wrist rests from Mexico.

NY 863397 May 22 1991 CLA-2-84:S:N:N1:110 863397 CATEGORY: Classification TARIFF NO.: 8473.30.4000 Mr. Jack Alsup Alsup & Alsup Incorporated P.O. Box 1251 Del Rio, Texas 78841 RE: The tariff classification of wrist rests from Mexico. Dear Mr. Alsup: In your letter dated May 3, 1991, on behalf of Donnay Inc., you requested a tariff classification ruling. The merchandise under consideration is wrist rests which is to be imported under the brand name of "Wrist Easy". The" Wrist Easy" is chiefly composed of acrylic plastic, and it also contains some foam plastic material. It fits most computer keyboards, and it measures 19-inches in length by 5-inches in width. This wrist rest is an accessory since it is mounted right onto the computer keyboard. It allows for easier and more comfortable keying because it conforms to the keyboard contour, while also providing for an additional 2-inches of wrist support. This accessory is principally used with computer keyboards. The applicable subheading for the "Wrist Easy" wrist rests will be 8473.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport