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NY B89465

November 7, 1997

CLA-2-58:RR:NC:TA:351 B89465


TARIFF NO.: 5810.10.0000

Mr. Harvey Stevens Niems
Direct Resource Sales
3864 So. Santa Fe Avenue
Vernon, CA 90058

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of embroidery without visible ground, from Mexico; Article 509.

Dear Mr. Niems:

In your letter dated February 20, 1997 and subsequent Faxes, you requested a ruling on the status of embroidery without visible ground from Mexico under the NAFTA.

You submitted samples of narrow lace-like embroidery material in the form of a repeating flower design three-quarters of an inch wide. You propose that this material is classifiable as "mechanically made laces," in subheading 5804.21. This item is not the type of "lace" that is made on a lace machine or the handmade type of lace contemplated by heading 5804. In such, the figure or motif is created at the same time as the ground. Rather, with this sample, the motif appears to be of "burn-out lace," which is made by embroidering designs (in this case, a continuous string of small floral designs) onto a preexisting ground fabric, which is then dissolved by chemicals or hot water, depending on the type of material that was used. This leaves a lace-like or embroidery figure or motif consisting of only the embroidery threads.

According to the faxes you sent subsequent to your original letter, the cotton, polyester, nylon and rayon yarns involved in the embroidery work are all originating in the territory of Mexico. Therefore, the embroidery in the piece is considered a product of Mexico.

The applicable tariff provision for the product will be 5810.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for embroidery in the piece, in strips or in motifs, embroidery without visible ground. The general rate of duty will be 15.4 percent ad valorem.

The product, 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 5.3 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable regulations, and agreements laws,.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-466-584.


Robert B. Swierupski

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