NY 863397: The tariff classification of wrist rests from Mexico.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 863397
                                   May 22 1991



CLA-2-84:S:N:N1:110 863397  

CATEGORY:  Classification

TARIFF NO.: 8473.30.4000  

Mr. Jack Alsup
Alsup & Alsup Incorporated
P.O. Box 1251
Del Rio, Texas 78841

RE:  The tariff classification of wrist rests from Mexico.

Dear Mr. Alsup:

     In your letter dated May 3, 1991, on behalf of Donnay Inc.,
you requested a tariff classification ruling.         
     
     The merchandise under consideration is wrist rests which is
to be imported under the brand name of "Wrist Easy".  The" Wrist
Easy" is chiefly composed of acrylic plastic, and it also
contains some foam plastic material.  It fits most computer
keyboards, and it measures 19-inches in length by 5-inches in
width.  This wrist rest is an accessory since it is mounted right
onto the computer keyboard.  It allows for easier and more
comfortable keying because it conforms to the keyboard contour,
while also  providing for an additional 2-inches of wrist
support.  This accessory is principally used with computer
keyboards.

     The applicable subheading for the "Wrist Easy" wrist rests 
will be 8473.30.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for parts and accessories of the
machines of heading 8471 not incorporating a cathode ray tube. 
The rate of duty will be free.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.



                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport