CLA-2 RR:TC:TE 960129 PR
Christopher L. Thayer, Esq.
Hallmark Cards, Inc.
Kansas City, Missouri 64141
RE: Revocation of NY A88133; Classification of a computer mouse
pad
Dear Mr. Thayer:
This is in response to a request for reconsideration from
the Area Director of New York/Newark, dated December 26, 1996,
requesting that we reconsider New York Ruling Letter (NY) A88133,
dated October 10, 1996. We have reviewed this ruling and
determined that it is incorrect.
NY A88133 is revoked in accordance with section 177.9(d) of
the Customs Regulations (19 CFR 177.9(d)). Pursuant to section
625(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as
amended by section 623 of Title VI (Customs Modernization) of the
North American Free Trade Agreement Implementation Act (Pub. L.
103-182, 107 Stat. 2057), notice of the proposed revocation of NY
A88133 was published on April 9, 1997, in the Customs Bulletin,
in Volume 31, No. 15. This ruling sets forth the classification
below.
FACTS:
The merchandise is a mouse pad composed of a natural
cellular rubber covered on one side with a knit fabric material.
A transparent plastic cover, which provides the working surface
for the mouse, is glued along one side of the mouse pad. This
cover can be lifted so that pictures or cards can be placed under
it. The mouse pad is approximately 11 inches by 8« inches. The
corners are rounded.
ISSUE:
The issue presented is whether the mouse pad is classifiable
as an article of cellular vulcanized rubber, in subheading
4016.10.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), or as an "other" article of vulcanized
rubber, in subheading 4016.99.3500, HTSUSA.
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
The two provisions are as follows:
4016 Other articles of vulcanized rubber other than hard
rubber:
4016.10.0000 Of cellular
rubber............................................0.8%
Other:
* * *
4016.99 Other:
* * *
Other:
Of natural rubber:
* * *
4016.99.3500
Other...............................................0.8%
The mouse pad is made from cellular rubber and is
specifically provided for in subheading 4016.10.0000.
Accordingly, since subheading 4016.99.3500 is only applicable if
the goods do not fall within any of the provisions preceding that
provision, it cannot be applicable to goods which are described
in subheading 4016.10.0000.
HOLDING:
The subject goods are classifiable in subheading
4016.10.0000, HTSUSA, with duty at the 1998 rate of 0.8 percent
ad valorem.
EFFECT ON OTHER RULINGS:
NY A88133, dated October 10, 1996, is hereby revoked. In
accordance with 19 U.S.C. 1625(c)(1), this ruling will become
effective 60 days after its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to 19 U.S.C.
1625(c)(1) does not constitute a change of practice or position
in accordance with section 177.10(c)(1), Customs Regulations (19
CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division