HQ 0087343 - Duty; Country of Origin; Textiles; Sheets; Towels; T-shirts - United States International Trade Commision Rulings

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HQ 087343

September 19, 1990

CLA-2 CO:R:C:G 087343 DRR

CATEGORY: CLASSIFICATION

Mr. Simon Liu
Morris & Lewis Textile Ltd.
Room 1701, Wanchai Commercial Centre
194-204 Johnston Road
Wanchai, Hong Kong

RE: Duty; Country of Origin; Textiles; Sheets; Towels; T-shirts

Dear Mr. Liu:

This is in reply to your letter dated May 21, 1990, in which you inquired about the dutiable status and country of origin of bed sheets, towels, and t-shirts processed in Dominica or St. Lucia from materials and components shipped from East Asia.

Section 12.130, Customs Regulations (19 CFR 12.130, copy enclosed), provides, in pertinent part, that a textile or textile product which consists of materials produced or derived from, or processed in, more than one foreign territory or country, or insular possession of the U.S., shall be a product of that foreign territory or country, or insular possession where it last underwent a substantial transformation. A textile or textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. A new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in commercial designation or identity, fundamental character or commercial use. The criteria used to determine whether a substantial transformation has taken place include the physical change in the article, the time, complexity and value added by the operation.

Samples of the merchandise described in your letter of May 30, 1990, are necessary in order to provide a binding tariff classification ruling. A copy of your May 30, 1990, ruling request and samples of the merchandise should be addressed to the Area Director of Customs, New York Seaport, 6 World Trade Center, New York, NY, 10048. The enclosed brochures may provide additional useful information.

Sincerely,

John Durant, Director

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