CLA-2-55:S:N:N6:352 808288

Mr. Robert Stock
LEP Profit International
3205 South Martin Street
East Pine, GA 30344

RE: The tariff classification of acrylic woven fabric from Mexico.

Dear Mr. Stock:

In your letter dated March 16, 1995, received in this office March 20, 1995, on behalf of your client Dickson Elberton Mills, Inc., you requested a tariff classification ruling.

You have submitted several samples of plain woven fabric that are identified as Patterns Duet Forrest, Cornell, Impulse, Ascot, Duet Navy, Athenium, Alcott, Silvio, Maxim, Marathon, Julian and Riverway. All of the samples are identical in construction and vary only in their striped or plaid design. They are composed of 100% staple acrylic. These fabrics are constructed using yarns of different colors and contain 27 warp ends per centimeter and 12 filling picks per centimeter. These fabrics are manufactured using 18/2 c.c. yarns in both the warp and filling. Each fabric weighs 305 g/m2 and will be imported in widths ranging between 137 and 139 centimeters.

You have stated in your correspondence that the acrylic fibers will be produced in Mexico. In addition, the yarns will be spun and the fabric will be woven entirely in Mexico. The applicable tariff provision for all the above samples will be 5512.29.0005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for woven fabrics of synthetic staple fibers, containing 85 percent or more by weight of synthetic staple fibers, containing 85 percent or more by weight of acrylic or modacrylic staple fibers, other, of yarns of different colors, except blue denim or jacquard weave. The general rate of duty will be 16.5 percent ad valorem.

These woven fabrics being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements

of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 5.1 percent 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 177 of the Customs Regulations (19 CFR 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