Tariff classification of a false niche decorative wall unitfrom Mexico

NY 887555 July 14, 1993 CLA-2-44:S:N:N8:230 887555 CATEGORY: Classification TARIFF NO.: 4420.90.8000 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