CLA-2-55:S:N:N6:351 803296
Mr. Fernando Echavarria
Echavarria Corporation
Beacon Centre
1908 NW 84th Ave.
Miami, FL 33126
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of staple fiber
acrylic yarn from Mexico; Article 509
Dear Mr. Echavarria:
In your letter dated October 5, 1994 you requested a ruling
on the status of staple fiber acrylic yarn from Mexico under the
NAFTA.
You have enclosed a sample of a single-ply 100% acrylic spun
(staple fiber) yarn, which you refer to as "dyed count singles 32
(1/32)." You suggest classification under subheading 5402.49.00,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for synthetic filament yarn...other
yarn, single, untwisted or with a twist not exceeding 50 turns/m.
The yarn which you submitted, however, is a staple fiber yarn,
not a filament yarn.
You have indicated that "the fiber was extruded in Mexico"
and that "the fiber was spun and then dyed" to make yarn. We
will assume that you mean that the fiber was spun and dyed in
Mexico, and that all other processes after extrusion occurred in
Mexico.
The applicable tariff provision for the yarn will be
5509.31.0000 HTSUSA, which provides for yarn (other than sewing
thread) of synthetic staple fibers, not put up for retail sale;
containing 85 percent or more by wight of acrylic or modacrylic
staple fibers; single yarn. The general rate of duty will be 11
percent ad valorem.
Each of the non-originating materials used to make the yarn
has satisfied the changes in tariff classification required under
HTSUSA General Note 12(t)/55. The yarn will be entitled to a 9.7
percent ad valorem 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.
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, Office of Regulations and Rulings, U.S. Customs
Service, 1301 Constitution Ave. N.W., Franklin Court, 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport