https://www.taxtmi.com/caselaws?id=210446 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. en-us Tue, 25 Oct 2011 00:00:00 +0530 Tue, 28 Aug 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210446 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. Case-Laws Customs Tue, 25 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210446