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NY 803296

October 26, 1994

CLA-2-55:S:N:N6:351 803296


TARIFF NO.: 5509.31.0000

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.


Jean F. Maguire
Area Director

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