Classification of Mouse Pads – regarding.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bsp; All Chief Commissioners of Customs/ Customs (Prev.)/ C&CE, All Directors General of CBEC, All Commissioners of Customs / Customs (Prev.) / C&CE All Commissioners of Customs & Central Excise (Appeals).       Sir / Madam,   Subject:  Classification of Mouse Pads - regarding.        &....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... considered was 8473.30 which covers, "parts and accessories", of goods of heading 8471. Mouse is classified as tariff item 84716060 under HS Code 847160 which covers input or output units, whether or not containing storage units in the same housing.  3.         For the classification of goods in the Harmonized Commodity Description and Coding System....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eristics and properties of these materials of which Mouse Pads are made of do not make the product indispensible for the functioning of an ADP mouse. It is also apparent that an ADP mouse does not depend on the presence of a Mouse Pad in order to function or to carry out its specific activity. The ADP mouse could also be used and would also function without being placed on a Mouse Pad. 5. ....