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NY 870234

January 17, 1992

CLA-2-58:S:N:N3H:351 870234


TARIFF NO.: 5810.10.0000; 6304.91.0040; 9802.00.80

Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
P.O. Box 144
El Paso, TX 79942

RE: The tariff classification of two burnt-out lace motifs and one curtain tie back assembled in Mexico.

Dear Mr. Seley:

In your letter received in our office on December 31, 1991, on behalf of Conso Products Company, you requested a tariff classification ruling.

You have submitted three samples of burnt-out lace home decorative trimmings identified as follows: style no. 21995, a lace rosette; style no. 21996, a lace rosette; and style no. 22000, a swag collar used as a curtain tie back. All three items are made of 75-95% rayon and 5-25% acetate, by weight; and they are primarily made of burnt-out lace fabrics, which are embroidered fabrics with the ground fabrics removed chemically. Burnt-out lace is considered to be embroidery without visible ground. Style no. 21995 has two layers of embroidered motifs made up with a brushed fringe center, and it measures approximately 6 inches in diameter. Style no. 21996 has four layers of embroidered motifs made up with a knotted "French" gimped yarn center, and it measures approximately 6 inches in diameter. Style no. 22000, the "lace" swag collar, is an 8-9 inch diameter donut shaped article with an elastic band around the 3 inch diameter center opening.

The applicable subheading for style numbers 21995 and 21996 will be 5810.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, embroidery without visible ground. The rate of duty will be 16% ad valorem. For your information, these items are also currently subject to countervailing duty. Style number 22000, the curtain tieback, will be classifiable under the provision for other furnishing articles, excluding those of heading 9404, other, knitted or crocheted, of man-made fibers, in subheading 6304.91.0040, HTS. The rate of duty will be 11.5% ad valorem. For your information, this item is also currently subject to countervailing duty.

In your letter, you state that these items are made from United States origin components. Conso's affidavit states that these materials will be sent to Mexico to be used in the assembly of style nos. 21995, 21996 and 22000. A packing list of U.S. materials and descriptions of the materials needed to make each style were also submitted. The textile materials will be shipped to Mexico in bulk continuous lengths and cut to size in Mexico. Except as noted below, a duty allowance will be granted to the American-made components for style nos. 21995, 21996 and 22000, under subheading 9802.00.80, HTS (formerly item 807.00, TSUS). For style nos. 21995 and 22000, an allowance will be made for the value of the supplied American-made burnt-out lace, permette buchram, thread, bias binder, brush fringe, 1/4 inch wide elastic, and packing material; provided that all of the requirements of the Customs Regulations are met. No allowance will be made for the value of the glue because it is not a fabricated component of the type designed to be fitted together. Unlike the style no. 21995 motif which has brushed fringe assembled by winding and gluing to the permette buckram, the style no. 21996 motif has a decorative knotted center article made up from three cords of "French" gimped yarn knotted as one cord in Mexico. Knotting is a significant process and is not considered to be an assembly operation. Therefore, the U.S. gimped yarn in style 21996 will not qualify for the partial duty exemption of subheading 9802.00.80, HTS.

Style numbers 21995, 21996 and 22000 fall within textile category designations 229, 229 and 666, respectively. Based upon international textile trade agreements, products assembled in Mexico are subject to the requirement of a visa in the same manner as it would apply to other merchandise.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Also, we suggest that you ask your local Customs office about the current countervailing rate of duty for certain textile mill products, case no. C-201-405-000.

This ruling 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.


Jean F. Maguire
Area Director

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