Classification of Mouse Pads – regarding.

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..... 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 o .....

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..... ommodity 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) m .....

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..... f 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 formation and all pending assessments, if any, may be finalized. Difficulty faced, if any, may be brought to notice of the Board. Yours faithfully, .....

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