The tariff classification of a Talking Mouse Pad from China.

NY K81981 January 8, 2004 CLA-2-84:RR:NC:1:110 K81981 CATEGORY: Classification TARIFF NO.: 8473.30.5000 Mr. Todd Stumpf Uti Seattle 835 S. 192nd St., Suite 800 Seatac, WA 98148 RE: The tariff classification of a Talking Mouse Pad from China. Dear Mr. Stumpf: In your letter dated December 8, 2003, on behalf of your client Pacific Direct you requested a tariff classification ruling. The merchandise under consideration is a computer mouse pad with a voice module. A sample of the mouse pad was submitted with your ruling request. This mouse pad measures approximately 7 by 9 inches and is ¼ inch thick. It is constructed of two laminated plastic films with synthetic foam sandwiched between them. Within this foam center is a battery, touch sensor and voice module. The touch sensor is located in the upper left-hand corner. When a computer mouse passes over this area, a prerecorded voice is activated. An on-off switch is located in the bottom edge of the mouse pad to deactivate the voice module. 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 voice module mouse pad submitted with your ruling request appears to meet the definition of an “accessory” as outlined in the ENs to Heading 8473 of the HTS. In your letter you suggest classification under 8473.30.9000. That subheading is for parts and accessories incorporating a cathode ray tube. This voice module mouse pad, however, is properly classified under 8473.30.5000. The applicable subheading for the Talking Mouse Pad will be 8473.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories…machines 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, National Commodity Specialist Division