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HQ 088148


May 13, 1991

CLA-2 CO:R:C:T 088148 CC

CATEGORY: CLASSIFICATION

Mr. Arnold Edelman
Sabtex (N.Y.) Ltd.
120 Van Nostrand Avenue
P.O. Box 1255
Englewood Cliffs, N.J. 07632

RE: Country of origin of aprons

Dear Mr. Edelman:

This letter is in response to your inquiry requesting the country of origin for quota purposes for an apron. A sample was submitted for examination.

FACTS:

According to your submissions, fabric will be woven and bleached in Pakistan and shipped to Sri Lanka, where the material will be cut to form the body of the apron, the neckband, and the tiestrings. Also in Sri Lanka, the neckband and tiestrings will be sewn to the body of the apron, and the apron will be hemmed at the top and bottom.

ISSUE:

What is the country of origin for the merchandise at issue?

LAW AND ANALYSIS:

Country of origin determinations for textile products are subject to Section 12.130 of the Customs Regulations (19 CFR 12.130). Section 12.130 provides that a textile product that is processed in more than one country or territory shall be a product of that country or territory where it last underwent a substantial transformation. A 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.

Section 12.130(d)(2) of the Customs Regulations states that in determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered:

(i) The physical change in the material or article as a result of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(ii) The time involved in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iii) The complexity of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(iv) The level or degree of skill and/or technology required in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S.

(v) The value added to the article or material in each foreign territory or country, or insular possession of the U.S., compared to its value when imported into the U.S.

According to your submissions, all cutting, sewing, and hemming of the fabric takes place in Sri Lanka to create the finished aprons. We believe that these processing operations result in a new and different article of commerce and that this merchandise has been substantially transformed in Sri Lanka. Therefore the country of origin for quota purposes for the submitted merchandise is Sri Lanka.

HOLDING:

The country of origin for the merchandise at issue is Sri Lanka.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 177.9(b)(1), Customs Regulations (19 CFR 177.9(b)(1)). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. Should it subsequently be determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished this may affect the determination of country of origin. Accordingly, it is recommended that a new ruling request be submitted in accordance with section 177.2, Customs Regulations (19 CFR 177.2).

Sincerely,

John Durant, Director
Commercial Rulings Division

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