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NY 879190

October 26, 1992

CLA-2-39:S:N:N3D:221 879190


TARIFF NO.: 3916.90.5000; 3925.90.0000

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.


Jean F. Maguire
Area Director

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