CLA-2-39:OT:RR:NC:SP:221

Ms. Elizabeth Pisano
Q-Tran, Inc.
304 Bishop Avenue
Bridgeport, CT 06610

RE: The tariff classification of cassette feet from Taiwan.

Dear Ms. Pisano:

In your undated letter, received in this office on August 26, 2008, you requested a tariff classification ruling.

The cassette feet (QDB-RF) are composed of EPDM (ethylene propylene diene) rubber. The schematic drawing shows that the rubber feet are .760 inch in diameter by .570 inch in height. The rubber feet will be assembled onto the bottom of power supply units to provide a cushion.

The applicable subheading for the rubber feet will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber, other. The rate of duty will be 2.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division