Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No.19 / 2012 - Customs
227A, North Block, New Delhi
11th July, 2012
To
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.
It has come to the notice of the Board that divergent practices are being
followed by field formations regarding classification of Mouse Pads in heading
3926 (Other Articles of Plastics and Articles of Other Materials of Headings
3901 To 3914), 4016 (Other Articles of Vulcanised Rubber Other than Hard
Rubber), and 8473 [Parts and Accessories (Other than Covers, Carrying Cases and
the Like) suitable for use Solely or Principally with Machines of Headings 8469
to 8472] of the Customs Tariff Act (CTA), 1975.
- This issue was examined in the Board. It was also one of the agenda items in
the WCO 48th and 49th Harmonized System Committee which examined this issue for
decisions on classification. The HS Code 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.
- For the classification of goods in the Harmonized Commodity Description and
Coding System, it is understood that parts are goods intended to be assembled
into articles, together with other goods, or intended to be incorporated into
other articles. In other words, a part constitutes a component of an article.
Mouse Pads do not meet this criterion. Further, Mouse Pads fail to qualify as an
accessory of a computer or Automatic Data Processing (ADP) mouse of heading
84.71, as they do not serve to adapt the computer mouse for a particular
operation, perform a service relative to a computer mouse, and increase the
range of operations of a computer mouse.
- Mouse Pads are generally flat products of different shapes and consist of
different materials or combinations of materials such as plastics, rubber, hard
rubber, etc. The characteristics 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.
- As such, Board is of the considered view that Mouse Pads are neither parts
nor accessories of a computer mouse of heading 84.71 and would therefore be
classifiable according to their constituent material.
- Accordingly, suitable instructions may be given to the field formation and
all pending assessments, if any, may be finalized. Difficulty faced, if any, may
be brought to notice of the Board.
Yours faithfully,
(Subodh Singh),
OSD (Customs), Tariff Unit
Fax: 011 – 23092173
F.No. 528/115/2011-STO (TU)
Internal circulation – As usual.