CLA-2-39:S:N:N3D:221 879190
Mr. Ted Mikhail
American Import House
1574 Whitsett Drive
El Cajon, CA 92020
RE: The tariff classification of ceiling and wall decorations
and medallions from Egypt.
Dear Mr. Mikhail:
In your letter dated October 2, 1992, you requested a tariff
classification ruling.
The medallions and wall and ceiling decorations are composed
of polyurethane with catalysts and accelerators. (To distinguish
between the medallions and the other decorations, we will refer
to all decorations other than the medallions as moldings.) The
wall and ceiling moldings will be imported in various shapes and
sizes. The classification of the moldings will depend upon the
shape. The moldings imported in the shape of a "Z" will be
classified as builders' ware in heading 3925. The moldings
imported in straight lengths will be classified as profile shapes
in heading 3916, provided that the cross section is uniform
throughout the length of the molding, and that the moldings have
not been worked beyond surface working. For example, drilling
screw holes into the moldings would be an example of work that
would preclude classification in heading 3916.
The applicable subheading for the medallions and the wall
and ceiling moldings that are imported in the shape of a "Z,"
are further worked, or do not have a uniform cross section
throughout the length, will be 3925.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for builders'
ware of plastics, not elsewhere specified or included, other.
The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the wall and ceiling moldings
that will be imported in straight lengths, have a uniform cross
section throughout the length, and have not been worked beyond
surface working, will be 3916.90.5000, HTS, which provides for
monofilament of which any cross-sectional dimension exceeds 1 mm,
rods, sticks and profile shapes, whether or not surface-worked
but not otherwise worked, of plastics, other. The rate of duty
will be 5.8 percent ad valorem.
Articles classifiable under subheading 3916.90.5000 or
subheading 3925.90.0000, HTS, which are products of Egypt, are
entitled to duty free treatment under the Generalized System of
Preferences (GSP) upon compliance with all applicable
regulations.
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