The tariff classification of a rubber microphone boot fromTaiwan.

NY 883050 March 15, 1993 CLA-2-40:S:N:N6:221 883050 CATEGORY: Classification TARIFF NO.: 4016.99.5050 Ms. Silvia Perez M.G. Maher & Company, Inc. One Canal Place Suite 2100 New Orleans, LA 70130 RE: The tariff classification of a rubber microphone boot from Taiwan. Dear Ms. Perez: In your letter dated January 27, 1993, on behalf of AT&T Co. General Business System, you requested a tariff classification ruling. The microphone boot is composed of EPDM rubber. The boot is placed over a microphone, after which the boot and microphone are placed into the housing of a telephone set. The boot creates an airtight seal and mechanically secures the microphone to the plastic housing. The applicable subheading for the microphone boot will be 4016.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 5.3 percent ad valorem. 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