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NY C88295


June 18, 1998

CLA-2-63:RR:NC:TA:349 C88295

CATEGORY: CLASSIFICATION

TARIFF NO.: 6303.92.2000

Mr. Steven B. Zisser

Law Offices of Steven B. Zisser

2155 Paseo De Las Americas, Suite 34

San Diego, CA 92173

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Cellular and Pleated Shades from Mexico; Article 509

Dear Mr. Zisser:

In your letters dated May 19, 1998 and June 16, 1998, on behalf of Industrias La Mesa S.A. de C.V., you requested a ruling on the status of window shades from Mexico under the NAFTA.

You submitted a sample of a Cellular Shade and information on the manufacturing operations for both the Pleated and Cellular Shades. These window shades or window blinds will be made in various lengths and widths. The shades will be imported with their mounting brackets and hardware. The Cellular Shade is made from a polyester nonwowen fabric that has been formed into a honeycomb design of one inch single cells. The Pleated Shade is made from a polyester woven fabric that has been formed into an accordion pleated fabric.

The Cellular Shade is made from either domestic or foreign polyester resins which are formed into a nonwoven fabric in the United States. The fabric may be dyed or printed. The fabric is cut, multi folded, heat pressed and assembled into the one inch single cell fabric in the United States. This cellular fabric is shipped to Mexico with U.S. made cord and both U.S. and Taiwanese made plastic and brass components and hardware. In Mexico, the fabric and several plastic components are cut to size, holes are drilled and the various components are assembled into the shade. The shades are labeled and packed for shipment to the U.S.

The Pleated Shade is made from either domestic or foreign polyester filament yarns which are made into a woven fabric in the United States. The fabric may be dyed or printed. The fabric is cut, multi folded, starched and heat pressed to create an accordion pleated fabric in the United States. This pleated fabric is shipped to Mexico with U.S. made cord and both U.S. and Taiwanese made plastic and brass components and hardware. In Mexico, the fabric and several plastic components are cut to size, holes are drilled and the various components are assembled into the shade. The shades are labeled and packed for shipment to the U.S. You did not submit a sample of the pleated fabric or fabric specifications. It is assumed that the pleated fabric is not made of single yarns measuring not less than 75 decitex but not more than 80 decitex, having 24 filaments per yarn and with a twist of 900 or more turns per meter.

The applicable tariff provision for the Cellular and Pleated Shades will be 6303.92.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for curtains (including drapes) and interior blinds; curtain or bed valances: other: of synthetic fibers: other. The general rate of duty will be 12. 2 percent ad valorem.

Each of the non-originating materials used to make the Cellular Shades have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63.3. The Cellular Shades will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

Each of the non-originating materials used to make the Pleated Shades formed from U.S. made filament yarns have satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/63.3. The Cellular Shades will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The Pleated Shades formed from fabric woven with foreign made filament yarns do not qualify for preferential treatment under the NAFTA because the filament yarns which are a non-
originating material used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/63.3, HTSUSA.

The Pleated Shades formed from fabric woven with foreign made filament yarns may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 4(b), up to the annual quantities specified in subdivision (d) of Note 4. Upon completion of the required documentation and up to the specified annual quantities, the Pleated Shades formed from fabric woven with foreign made filament yarns may be eligible for the preferential rate of Free.

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

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.

Sincerely,


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