CLA-2 CO:R:C:G 083187 AJS
TARIFF NO: 8471.92.90
Mr. Ben Deahl
Customs Department
Traffic and Insurance Division
Mitsubishi International Corporation
520 Madison Avenue
New York, New York 10022
RE: Mechanical Mouse from Japan
Dear Mr. Deahl
Your letter of October 28, 1988, requesting a ruling on the
tariff classification of the Mitsi Mouse under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) has been
referred to this office for a reply.
FACTS:
The Mitsi Mouse is a hand-held computer peripheral device
used to position the cursor (the flashing position indicator) on
a computer screen. The mouse is manipulated on a flat surface by
hand. A ball contained within the mouse is sufficiently exposed
on the lower surface of the mouse to rest on the flat surface on
which the mouse is placed. When the mouse is moved by hand, the
ball rotates by rolling on the flat surface. Two rollers inside
the mouse resting on the surface of the ball, one at "twelve
o'clock" and one at "three o'clock", rotate when the ball rolls.
The roller at "twelve o'clock" rotates faster when the mouse is
moved purely up or down, and the roller at "three o'clock"
rotates fastest when the mouse is moved purely right or left.
When the mouse is moved diagonally, both rollers rotate at equal
speed.
Attached to the rollers are windowed disks, which are disks
that have holes cut through them at the edges. The windowed
disks rotate when the rollers rotate. Light emitting diodes are
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positioned next to the disks so that light rays are emitted
through the windows on the disks and received by optical
receptors on the other side of the windowed disks. As the ball,
rollers and disks rotate, the disks interrupt the flow of light,
creating pulses of light. The optical receptors register the
pulses of light, which are translated into digital signals (hence
the name digitizer) and sent to the computer, where they are
recognized by the computer program. The program then performs
the corresponding function associated with these signals, such as
moving the cursor on the computer screen in direct proportion and
relation to the distance and direction that the mouse was moved
on the flat external surface.
The purpose for moving the cursor may be (1) to draw or
create graphic illustrations on the computer screen and/or on
paper, (2) to select menu items displayed on the computer (menu
items are simply words on the computer screen which explain
computer operations and are performed once selected), or (3) to
direct the computer (in a manner other than by the selection of
menu items) to perform certain operations, such as moving text or
graphics by pointing to the text or graphic to be moved,
"grabbing" it by depressing one of two buttons on the mouse,
moving it by moving the mouse, and releasing it by releasing the
button.
ISSUE:
Whether the Mitsi Mouse is classifiable:
(1) within subheading 9017.20.80, HTSUSA, which provides
for other drawing, marking-out or mathematical
calculating instruments
(2) within subheading 8471.92.90, HTSUSA, which provides
for "[o]ther input . . . units, whether or not entered
with the rest of a system and whether or not containing
storage units in the same housing," or
(3) within subheading 8473.30.40, HTSUSA, which provides
for "[p]arts and accessories of the machines of heading
8471 . . ."
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI provides
that classification is determined first in accordance with the
terms of the headings of the tariff and any relative section or
chapter notes.
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Heading 9017, HTSUSA, provides for drawing, marking-out or
mathematical calculating instruments. Classification of certain
digitizers as drawing instruments within 9017 has been
anticipated as evidenced by the inclusion of the statistical
suffix 9017.20.8040 which provides for "[h]and operated input
devices which transmit position data to computer processors or
displays (digitizers)." Classification of these digitizers as
drawing instruments has also been recognized by Explanatory Note
(EN) A(2) to heading 90.17, which states that this heading
includes drafting machines incorporating automatic data
processing machines or working in conjunction with such machines.
In addition, Note 5 to Chapter 84 specifically excludes machines
working in conjunction with an ADP machine and performing a
specific function from heading 8471. Instead, these machines are
to be classified in the headings appropriate to their respective
functions or, failing that, in residual headings.
Computers and other digital technology are now an integral
part of many goods classified under various tariff provisions,
and this advanced technological nature of drafting and drawing
instruments does not recharacterize them as something other than
drafting and drawing instruments. In our view, the HTSUSA does
not require that all drafting and drawing instruments be no more
technologically advanced than they were at the time the HTSUSA
was drafted. The law necessarily accommodates advances in
technology. However, to be classified under the terms of
subheading 9017.20.8040, HTSUSA, a digitizer must be more clearly
designed for drawing than the Mitsi Mouse. Digitizers designed
for use as drawing instruments are usually shaped as pens (this
type is called a stylus), or contain a viewing window with a
crosshair reticle (this type is called a cursor, which is
confusingly identical to the name of the flashing position
indicator on the computer screen). These digitizers utilize more
precise technologies to digitize position data or movement, such
as electromagnetic induction. Some of these digitizers are not
classified as drafting or drawing instruments. Nevertheless,
mechanical mice utilizing the technology incorporated by the
Mitsi Mouse do not provide the precision necessary for drafting
or drawing.
The Mitsi Mouse is designed for use with personal computers
in conjunction with various types of application programs. The
mouse is generally designed as an input device for use with
desktop publishing programs, word processing programs, accounting
spread sheet programs, music programs and game programs. New
applications for the mouse are constantly being developed.
Notably, this includes systems software and utility programs.
Mechanical mice can be used for the production of drawings, but
such use is limited by the resolution available from such
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devices. Given the type of personal computer applications for
which these mice are designed, they are not accurately described
by subheading 9017.20.8040, HTSUSA.
The Mitsi Mouse is described by the terms of heading 8471,
HTSUSA, which provides for "[a]utomatic data processing machines
and units thereof." Within that heading, the mouse is more
specifically described within subheading 8471.92.90, HTSUSA,
which provides for "[o]ther input . . . units, whether or not
containing storage units in the same housing."
The mouse is not classifiable in heading 8473, HTSUSA, which
provides for "[p]arts and accessories, . . . suitable for use
solely or principally with the machines of heading 8469 to 8472."
The term "accessory" as used in 8473 covers only those articles
which are designed to be mounted on the machine; it does not
include independent accessory or ancillary machines used in
conjunction with other office machines. EN to 8473. The mouse
is not mounted on its computer, but is connected by a cord and
plug. The mouse is also not a "part" of a data processing
machine. It is a unit of a data processing machine. Even if a
mouse was a part of an ADP machine it would be excluded from this
heading by Additional U.S. Rule of Interpretation 1(c). This
rule states that a specific provision for a part or accessory,
such as the provision for units of ADP machines, shall prevail
over a provision for "parts" or "parts and accessories". In
addition, Note 2(a) to Section XVI provides that "[p]arts which
are goods included in any of the headings of chapters 84 and 85 .
. . are in all cases to be classified in their respective
headings." Consequently, these mice cannot be classified in
subheading 8473.30.40, HTSUSA.
HOLDING:
The Mitsi Mouse is classifiable within subheading
8471.92.90, HTSUSA, covering other input units of automatic data
processing machines.
Sincerely,
John Durant, Director
Commercial Rulings Division