In ruling NY N306782, Customs and Border Protection (CBP) discussed the classification of charging mousepads from China. The items are the PowerTrack Wireless Charging Mousepad and the PowerTrack Plush Wireless Charging Mousepad. Both are constructed of cellular plastic with a covering of polyester microfiber, has an embedded 10 W wireless inductive charging coil, LED status indicators, and a USB port for connecting to a power source. In use, both items are placed on a desk surface for the purpose of interacting with the user’s mouse, or other input unit, while also charging their personal electronic devices.
CBP determined that the applicable subheading for the PowerTrack Wireless Charging Mousepad and the PowerTrack Plush Wireless Charging Mousepad is 8473.30.5100, HTSUS, which provides for “Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Not incorporating a cathode ray tube: Other.” The general rate of duty will be Free.
Products of China classified under subheading 8473.30.5100, HTSUS, unless specifically excluded, are subject to List 3 25% ad valorem rate of duty. At the time of importation, 9903.88.03, in addition to subheading 8473.30.5100, HTSUS, must be reported.