Classification explainer

Wireless optical computer mouse with USB nano receiver and adjustable DPI settings

Country of origin for this scenario: China.

Recommended HTS code

8471.60.90.50

Other

HIGH confidence. Heading 8471.60 clearly covers ADP input units; a wireless optical computer mouse with USB receiver is a canonical pointing-device input unit. Multiple on-point CBP rulings (N007996, M86787, N253444, R04489) consistently classify wireless optical mice and analogous ADP input devices under 8471.60.90.50 (formerly .9050) or 8471.60.90.90 (formerly .9090). The general duty rate is Free. Chapter Note 5(C) and 5(D) conditions are satisfied: the mouse is solely/principally used with ADP machines, connects to the CPU via the USB nano receiver, and delivers coordinate data in a form usable by the system. No GRI 3 conflict arises. 9903.88.03 overlay is flagged for verification as an additional duty.

Classification analysis generated on July 7, 2026 from the current Harmonized Tariff Schedule and published CBP rulings, for the product description shown — our analysis, not legal advice.

How the classification was reached

GRI Reasoning

GRI 1 – Heading Determination

Subject article: Wireless optical computer mouse with USB nano receiver and adjustable DPI settings, origin China, unit value $3.40.

The product is a purpose-built pointing-device input unit for automatic data processing (ADP) machines. Under GRI 1, classification is determined by the terms of the headings and applicable legal notes.

Heading 8471 covers "Automatic data processing machines and units thereof." Chapter 84, Note 5(B) defines a "unit" of an ADP system as one that:

  • (i) is of a kind solely or principally used in an ADP system;
  • (ii) is connectable to the CPU directly or through one or more other units; and
  • (iii) is able to accept or deliver data in a form (codes or signals) usable by the system.

The wireless optical mouse:

  • (i) is solely/principally used as an ADP input device;
  • (ii) connects to the host computer CPU via the USB nano receiver (USB dongle plugged into the host);
  • (iii) delivers X-Y coordinate and click data in digital coded signals usable by the ADP system.

Note 5(D) further specifies that X-Y coordinate input devices satisfying Note 5(C)(ii) and (iii) are in all cases to be classified as units of heading 8471. A computer mouse is the paradigmatic X-Y coordinate input device.

Heading 8526 (radio remote control apparatus) is rejected: the mouse is not general-purpose remote control apparatus; it is exclusively designed for ADP input. CBP consistently overrides 8526 in favor of 8471 for computer mice.

Heading 8543 (electrical machines with individual functions, NES) is rejected: heading 8471 specifically covers ADP input units, so 8543's NES basket does not apply.

GRI 6 – Subheading Determination

Within 8471.60 ("Input or output units, whether or not containing storage units in the same housing: Other"):

  • 8471.60.20.00: Keyboards – not applicable.
  • 8471.60.70.00: Units suitable for physical incorporation into ADP machines – not applicable (the mouse is an external peripheral, not physically incorporated).
  • 8471.60.80.00: Optical scanners and magnetic ink recognition devices – not applicable.
  • 8471.60.90 (Other) → 8471.60.90.50 (Other) – correct basket for a wireless optical mouse.

The 10-digit statistical suffix .50 ("Other") under 8471.60.90.30/.50 is the appropriate code per the supplied HTS rows and CBP ruling N007996 (classifying a cordless mouse as 8471.60.9050).

Duty Analysis

| Column | Rate |

|--------|------|

| General (MFN) | Free |

| Column 2 (Other) | 35% |

Section 301 overlay – 9903.88.03: The footnote on 8471.60.90 references 9903.88.03, which imposes an additional duty of "the duty provided in the applicable subheading + 25%" on articles the product of China (subject to enumerated exclusions). This overlay must be verified with a licensed customs broker or checked against current USTR exclusion lists, but the rate as stated in the supplied evidence is Free + 25% = 25% additional duty for Chinese-origin goods under this heading.

Analogous CBP Rulings

  • N007996 (2007): Classified a cordless optical mouse (part of a tablet set) under 8471.60.9050 – directly analogous wireless optical mouse as ADP input unit.
  • M86787 (2006): Classified a cordless optical mouse (part of a tablet set) under 8471.60.9090 – same heading/subheading structure.
  • N253444 (2014): Classified a wireless LED pen + IR camera module (X-Y coordinate ADP input set) under 8471.60.9050 – confirms X-Y input device classification principle.
  • R04489 (2006): Classified wireless mouse and tablet sets under 8471.60.9090 and 8471.60.1095 – confirms wireless mouse = ADP input unit under 8471.60.

Candidate Rejection Summary

| Code | Disposition |

|------|-------------|

| 8471.60.20.00 | Keyboards only – rejected |

| 8543.70.9960 | NES basket; heading 8471 specifically covers ADP input units – rejected |

| 8526.92.0000 | Radio remote control apparatus; mouse is ADP-specific input device per Note 5(D) – rejected |

Commercial Impact Estimate

  • Annual units: 20,000; unit value: $3.40 → annual import value ≈ $68,000
  • MFN duty: $0 (Free)
  • Section 301 (9903.88.03) additional duty: ~25% × $68,000 = ~$17,000/year (verify current applicability and any USTR exclusions)

Cited CBP rulings

Every ruling below was fetched from CBP’s public CROSS database and verified to exist before this page was published. Links go to the official ruling text.

  • N007996

    What it classified: Genius MousePen tablet set including a cordless wireless optical mouse with scroll wheel, from China

    Why it’s analogous: CBP classified the cordless optical mouse component (and the set as a whole) under 8471.60.9050 as an ADP input unit; directly on-point for a standalone wireless optical mouse with USB receiver

  • M86787

    What it classified: Genius mouse pen graphic tablet set including a cordless wheel optical mouse, from China

    Why it’s analogous: CBP classified the set under 8471.60.9090 as an ADP input unit; confirms wireless optical mouse classification under 8471.60.90 'Other' basket

  • N253444

    What it classified: Wireless LED pen and IR camera module set functioning as an X-Y coordinate ADP input device, from China

    Why it’s analogous: CBP applied Legal Note 5(C)/(D) X-Y coordinate input device rule to classify wireless ADP pointing device under 8471.60.9050; same legal basis applies to an optical mouse

  • R04489

    What it classified: Intuos.3 and Graphire.4 pen, mouse and tablet sets (including wireless mice) from China/Taiwan

    Why it’s analogous: CBP classified wireless mouse-containing sets under 8471.60.9090 and 8471.60.1095, confirming wireless optical mice are ADP input units under heading 8471.60

What the duty looks like

Duty math shown for illustrative declared values — $3.40 per unit at 20,000 units per year is our assumption for this explainer, not a measurement of anyone's imports. Your numbers will differ.

Base duty rate (column 1, general)
Free
Annual declared value at the illustrative numbers
$68,000
Base duty per year (illustrative)
$0

Chapter-99 overlay headings flagged on this code

  • 9903.88.03The duty provided in the applicable subheading + 25%. Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)

Overlay applicability depends on origin, entry date, and any active exclusions — verify at entry.

Alternatives considered

The full candidate set from the fetched tariff rows — including rows that would carry a higher duty. Shown so the reasoning is checkable, not to offer a rate menu.

CodeDescriptionGeneral rateNote
8471.60.90.30OtherFreeCard key and magnetic media entry devices – not applicable to an optical mouse; listed for completeness to show the .30 suffix was considered and rejected
8526.92.50.00OtherFreeRadio remote control apparatus – Other; theoretically plausible given 2.4 GHz RF communication via nano receiver, but CBP precedent and Legal Note 5(D) firmly place ADP-specific wireless pointing devices in heading 8471; general duty Free, 9903.88.01 overlay flag
8543.70.98.60Other2.6%Electrical machines with individual functions NES – Other; fallback if CBP were to find the RF subsystem takes the product outside heading 8471, but this is highly unlikely given consistent CBP rulings; general duty 2.6%, 9903.88.02 overlay flag

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HTS 8471.60.90.50 — Wireless optical computer mouse with USB nano receiver and adjustable DPI settings — DutyCheck