CLA-2-58:S:N:N6:351 898356
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 and re-
embroidered Leavers lace fabrics from Mexico.
Dear Mr. Freidin:
In your letter dated May 18, 1994, on behalf of Encajes
Mexicanos, S.A. de C.V., Mexico, you requested a ruling on the
tariff classification and status under NAFTA, of Leavers lace
fabric and re-embroidered Leavers lace fabric from Mexico.
You have submitted three samples of Leavers lace fabrics
identified as patterns Lace 4877, Volant Lace 1103 and Galoon Lace
1160; and two samples of re-embroidered Leavers lace fabrics
identified as patterns Re-embroidered Galoon 5039/BO and Re-
embroidered Lace 6011/SO. The fabrics will be exported from Mexico
in the piece in finished widths measuring 5.36, 35.4, 17, 9.6 and
5.7 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. We assume that this breakdown is
by weight, not by value. In the Mexican manufacture's statement
submitted by your office on June 3, 1994, the fabrics are said to
be made in Mexico on a Leavers "knit" machine; we believe that the
fabrics are of real Leavers lace construction, not raschel knitted
construction. You also indicate that the re-embroidery is done in
Mexico. Re-embroidery consists of sewing gimped yarns on to the
base material to highlight and outline the lace pattern.
The applicable subheading for pattern names Re-embroidered
Galoon Lace 5039/BO and Re-embroidered Lace 6011/SO will be
5810.92.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for embroidery in the piece, in strips or
in motifs; other embroidery; of man-made fibers; other; other. The
duty rate will be 16 percent ad valorem.
The Leavers lace without re-embroidery work; pattern names
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, HTS. The rate of duty will be
16 percent ad valorem.
This ruling on the issue of tariff classification 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.
Pursuant to Part 181 of the Customs Regulations (19 C.F.R.
181), a request for a ruling on the status of a product under NAFTA
must provide sufficient detail to permit proper application of the
relevant NAFTA provisions. In this case, we will require
additional information in order to issue a ruling on whether these
goods originate under NAFTA.
You have already indicated that the formation of the lace on
a Leavers machine, and the re-embroidery process, take place in
Mexico. To enable us to rule on whether these goods originate
under NAFTA, we will also need information on where the yarn was
spun, where the fibers (whether natural or man-made fibers) were
formed, and where all other processes between raw fiber and
finishing occurred.
As provided for in Section 181.94 of the Customs Regulations
(19 CFR 181.94), you may submit this additional information within
30 days of the date of this notice. Please address any
supplemental letter to this office, and refer to our file number
shown above. If you have any questions in regard to this matter,
please contact National Import Specialist Jeff Konzet at 212-466-
5885.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport