Classification of mouse pads: treat them as goods by constituent material, not as parts or accessories of computer mice. Mouse pads are not parts or accessories of computer mice because they are neither intended to be assembled into or incorporated into such articles nor do they adapt, extend, or perform a service relative to an ADP mouse. Consequently, mouse pads should be classified according to their constituent material (e.g., plastics, rubber, hard rubber) under the appropriate headings rather than under the heading for parts and accessories of ADP machines, and field formations are directed to finalize pending assessments accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of mouse pads: treat them as goods by constituent material, not as parts or accessories of computer mice.
Mouse pads are not parts or accessories of computer mice because they are neither intended to be assembled into or incorporated into such articles nor do they adapt, extend, or perform a service relative to an ADP mouse. Consequently, mouse pads should be classified according to their constituent material (e.g., plastics, rubber, hard rubber) under the appropriate headings rather than under the heading for parts and accessories of ADP machines, and field formations are directed to finalize pending assessments accordingly.
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