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NY 899949




July 15, 1994

CLA-2-58:S:N:N6:351 899949

CATEGORY: CLASSIFICATION

TARIFF NO.: 5804.21.0000; 5810.92.0080

Mr. Sidney Freidin
Sidney Freidin, Inc.
P.O. Box 1029
Laredo, TX 78042

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Leavers lace fabric from Mexico.

Dear Mr. Freidin:

In your letter dated July 13, 1994, on behalf of Encajes Mexicanos, S.A. de C.V., Mexico, you again requested a ruling on the tariff classification and status under NAFTA, of various Leavers lace fabrics from Mexico. This was in response to our letter NY 899223 of June 20, 1994, requesting additional information, and to our ruling letters NY 898355 and NY 898356, of June 6, 1994.

Letters NY 898355 and NY 898356 provided rulings on the tariff classification of the fabrics, but also indicated that there was insufficient information to provide a ruling on the NAFTA status.

With those original ruling requests, you submitted three samples of Leavers lace fabrics identified as patterns Lace 4877, Volant Lace 1103 and Galoon Lace 1160; and three samples of re-embroidered Leavers lace fabrics identified as patterns Re-embroidered Galoon 5039/BO, Re- embroidered Lace 6011/SO and Re-embroidered Volant 5102/SO. The fabrics will be exported from Mexico in the piece in finished widths measuring 5.36, 35.4, 17, 9.6, 5.7 and 33.5 inches, respectively. All of the samples are decorative open-work fabrics with floral designs.

The first three samples are made of 100% polyamide synthetic man- made fibers. The "Re-embroidered Galoon Lace 5039/BO" fabric is made of 51.15 % polyamide, 11.72% viscose, 32.70% cotton and 5.03% polyester. The "Re-embroidered Lace 6011/SO" fabric is made of 36.1% polyamide, 37.7% viscose, 23.2% cotton and 3.0% polyester. Re- embroidered Volant 5102/SO is made of 48.71 % polyamide, 30.12% viscose, 18.53% cotton and 2.64% polyester. The three "re-embroidered" samples consist of lace fabrics onto which gimped yarns have been sewn to highlight and outline the lace patterns.

As indicated in letters NY 898355 and NY 898356, the Leavers lace without re-embroidery work (items Lace 4877, Volant Lace 1103 and Galoon Lace 1160) will be classifiable under the provision for tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs; mechanically made lace; of man-made fibers, in subheading 5804.21.0000, Harmonized Tariff Schedule of the United States (HTS). The general duty rate will be 16 percent ad valorem. Items Re-embroidered Galoon Lace 5039/BO, Re- embroidered Lace 6011/SO and Re-embroidered Volant 5102/SO, will be classifiable under 5810.92.0080, HTS, which provides for embroidery in the piece, in strips or in motifs; other embroidery; of man-made fibers; other; other. The general duty rate will be 16 percent ad valorem.

With regard to the NAFTA status of these goods, the Mexican manufacturer's statement submitted by your office on June 3, 1994, indicated that the fabrics are made in Mexico on a Leavers machine, and that the re-embroidery is done in Mexico. With your new request, you attach an additional statement dated July 12 from the Mexican manufacturer. Although this statement does not state so directly, it seems to indicate that the cotton fiber is grown in Mexico, the man- made fiber is extruded in Mexico, and that all yarns are spun in Mexico. For purposes of issuing this ruling, we will assume that this is the case, and that all processing from the creation of the fiber through to the finishing of the fabric, occur in Mexico.

Each of the non-originating materials used to make the fabric has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/58. The fabrics will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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