The tariff classification, country of origin determination and North American Free Trade Agreement (NAFTA) status for certain carbon fiber yarns from Mexico.

N089857 January 29, 2010 CLA-2-68:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 6815.10.000 Mr. R. C. Howard AMATEX Corporation 1032 Stanbridge Street Norristown, PA 19404-0830 RE: The tariff classification, country of origin determination and North American Free Trade Agreement (NAFTA) status for certain carbon fiber yarns from Mexico. Dear Mr. Howard: In your letter received here on January 6, 2010 you requested a ruling on the tariff classification, country of origin and NAFTA status for certain carbon fiber yarns from Mexico. Your two samples are being returned. Item# 2P303-153 and Item# 2P117-256 are both polyacrylonitrile (PAN) carbon fiber yarns covered by a sheath of para-aramid fibers packaged on a cardboard spindle. Item# 2P303-153 is composed of 38% para-aramid fiber and 62% PAN carbon fiber yarn. Item# 2P117-256 is composed of 27.3% para-aramid fiber and 72.7% PAN carbon fiber yarn. The para-aramid fibers are produced either in the United States or the Netherlands and shipped to Mexico. The PAN carbon fiber yarns are produced solely in the United States and shipped to Mexico. The yarns are manufactured in your plant at Juarez, Mexico, by blending the para-aramid fibers and spinning them over a core of PAN carbon yarn. The yarns are then shipped to your plant in the United States, where the yarns are woven and used in the production of safety clothing fabrics and garments. The carbon fibers impart the essential character of the yarns. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to heading 6815 (2) is applicable to your products and provides for: Carbon fibers and articles of carbon fibers. Carbon fibers are commonly produced by carbonising organic polymers (for example, PAN), in filamentary forms. The products are used, for example, for reinforcement. The applicable tariff provision for Item# 2P303-153 and Item# 2P117-256 carbon fiber yarns will be 6815.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Articles of stone or of other mineral substances (including carbon fibers, articles of carbon fibers and articles of peat), not elsewhere specified or included: non-electrical articles of graphite or other carbon. The rate of duty will be free. Each of the non-originating materials shipped to Mexico for manufacturing the two carbon fiber yarns has satisfied the changes in tariff classification required under General Note 12(t)/68, HTSUS. Therefore, the two carbon fiber yarns will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.  The country of origin for the two carbon fiber yarns will be Mexico.  Your product may be subject to the laws and regulations of the Consumer Products Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Products Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912, or email: sect15@cpsc.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division