Tariff classification of a 3D mouse: specific heading for mice prevails over residuary entry despite specialised functions.

A 3D mouse imported for computer use was held to fall within Heading 84716060 as a mouse because the tariff entry specifically covers mice, including devices described as 3D mice for two-handed operation. Its larger size, higher cost and additional specialised functions did not change its essential character as a computer mouse. The residuary Heading 8479 could not be used where the goods were squarely covered by a specific classification entry. The goods were therefore correctly classified under Heading 84716060 and not under Heading 8479.

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Issues: Whether the imported 3D mouse was classifiable under Heading 8471 as a mouse or under Heading 8479 as a machine having an individual function not specified elsewhere.

Analysis: Heading 84716060 specifically covers mouse. The goods were described in the catalogue as a 3D mouse for two-handed operation and the technical material showed that, although it was larger, costlier, and capable of performing additional specialised functions, it remained a computer mouse. The mere fact that the device performed other functions or was designed for mapping did not take it out of the specific tariff entry for mouse. The residuary heading under Chapter 84 could not apply when the goods were squarely covered by the specific heading.

Conclusion: The imported goods were correctly classified under Heading 84716060 as mouse, and not under Heading 8479.

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