CLA-2-39:RR:NC:2:221 A88133

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
26th and Gillham Road No. 376
Kansas, Missouri 64141

RE: The tariff classification of a computer mouse pad from Taiwan.

Dear Mr. Thayer:

In your letter dated September 30, 1996, you requested a tariff classification ruling.

The base of the mouse pad is composed of a natural cellular rubber covered on one side with a knit fabric material. The rubber/fabric combination weighs over 1,500 grams per square meter and contains not more than 50 percent by weight of the textile material. A transparent plastic cover, which provides the working surface for the mouse, is glued along one edge 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 1/2 inches. The corners are rounded. The weight and value of the rubber base far exceed the weight and value of the plastic cover. As you requested, your sample is being returned. The applicable subheading for the mouse pad will be 4016.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber, other than hard rubber: other: of natural rubber, other. The rate of duty will be 2.5 percent ad valorem.

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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division