The tariff classification of mouse mats from Australia

NY H86523 December 20, 2001 CLA-2-84:RR:NC:N1:110 H86523 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Ms. Alexandra Goodman Mouse Matters.com 499 North Canon Drive (4th Floor) Beverly Hills, CA 90210 RE: The tariff classification of mouse mats from Australia Dear Ms. Goodman: In your letter dated December 10, 2001 you requested a tariff classification ruling. The product is described in your letter as mouse mats. Samples were submitted with your request. The mouse mats are made from paper stock coated with a PVC. The paper is coated on both sides with the plastic. The mouse mats come in various sizes and shapes and are printed on the top. The essential character is provided by the plastic, which provides a non-slip surface for both the desk and the mouse. These computer mouse mats meet the definition of an “accessory” as outlined in the Explanatory Notes to Heading 8473 of the HTSUS. In New York ruling NY 808254, certain mouse pads, which were not excluded from Section XVI by Note 1(a) or 1(e) as articles of vulcanized rubber or textile material, were ruled to be accessories in heading 8473. The applicable subheading for the mouse mats will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “[p]arts and accessories of the machines of heading 8471: [n]ot incorporating a cathode ray tube: [o]ther. 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, National Commodity Specialist Division