CLA-2-44:S:N:N8:230 887555
Mr. John Kosmas
Faux-Niche
1831 Fourth Ave., Suite B
San Diego, CA 92101
RE: Tariff classification of a false niche decorative wall unit
from Mexico
Dear Mr. Kosmas:
In your letter dated June 17, 1993, you requested a tariff
classification ruling.
The ruling was requested on a product called a "faux-niche." A brochure
was submitted which describes the product as a false niche to be installed in
a wall. It is a wall unit with the look of an interior window; however, it
is not a complete opening in the wall. It measures 27-3/8 inches high by 20
inches wide by 3-5/8 inches deep with a shelf on the bottom extending an
additional 4 inches. Various decorative items such as vases can be placed on
the shelf. The false niche is made of medium density fiberboard and primed
before importation.
The applicable subheading for the false niche wall unit will be
4420.90.8000, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for wooden articles of furniture not falling within
chapter 94. The rate of duty will be 5.1 percent ad valorem.
The Generalized System of Preferences (GSP) expired at midnight July 4,
1993. There is the possibility that legislation will be enacted that will
renew GSP retroactively to its date of expiration. In the event that this
occurs, articles classifiable under subheading 4420.90.8000, HTSUSA, which
are products of Mexico, would be entitled to duty free treatment under 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