CLA-2-55:RR:NC:TP:351 A84638
Mr. David C. Williams
Neville, Peterson and Williams
80 Broad Street
New York, NY 10004
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of polyester sewing
thread from Mexico; Article 509
Dear Mr. Williams:
In your letter dated June 10, 1996 you requested a ruling on
behalf of Coats & Clark, on the tariff classification and status
under the NAFTA, of polyester sewing thread from Mexico.
You submitted one spool of 100% polyester plied yarn which
has a "Z" twist and whose total weight, including the support, is
less than 1000 grams. According to the New York Customs
Laboratory, "the sample is a two ply polyester yarn which has an
application of a silicone type dressing/finishing of 1.2 percent
by weight."
In a telephone conversation with National Import Specialist
Jeff Konzet on July 16, 1996, you indicated that the polyester
staple fibers used to make this yarn are extruded in Mexico, and
that all subsequent processes occur in Mexico. We will assume
for purposes of this ruling that the polyester resin which was
used to make this staple fiber, was imported from outside the
NAFTA territory.
The applicable tariff provision for the sewing thread will
be 5508.10.0000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for sewing thread of man-made
staple fibers, whether or not put up for retail sale; of
synthetic staple fibers. The general rate of duty will be 12.7
percent ad valorem.
Each of the non-originating materials used to make the
thread has satisfied the changes in tariff classification
required under HTSUSA General Note 12(t)/55. The thread will be
entitled to a free 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).
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 Jeff
Konzet at 212-466-5885.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division