Classification of Mouse Pads – regarding.

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..... 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 classifica .....

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..... r or not containing storage units in the same housing. 3. 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 mee .....

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..... c activity. The ADP mouse could also be used and would also function without being placed on a Mouse Pad. 5. 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. 6. Accordingly, suitable instructions may be given to the field .....

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