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HQ 952750


October 16, 1992

CLA-2 CO:R:C:T 952750 CMR

CATEGORY: CLASSIFICATION

John W. Williams
Ely & Walker Co.
P.O. Box 1326
Lebanon, Tennessee 37087

RE: Country of origin of a country western style men's shirt; 19 CFR 12.130; country of origin textiles

Dear Mr. Williams:

This ruling is in response to your request of October 7, 1992, with regard to a country of origin determination on the manufacture of a country western style shirt.

FACTS:

The manufacturing process of the subject shirt involves cutting of Korean or Chinese fabric into garment parts in Korea. The garment parts, along with snaps (from Japan), labels, threads, buttons, collar stays and packaging material are then sent to Myanmar. The garment is then assembled in Myanmar, packaged and shipped to the United States.

ISSUE:

Is Korea or Myanmar the country of origin of the subject shirt?

LAW AND ANALYSIS:

Country of origin rulings on textile articles are based upon the language of Section 12.130 of Volume 19 of the Code of Federal Regulations. Section 12.130 sets out the criteria in determining the country of origin of textile goods. We are attaching a recent ruling, HRL 951541 of July 1992. This ruling involves the country of origin of a dress shirt and explains section 12.130 in detail.

The country western style shirt in question is, in our view, similar in construction and tailoring to a dress shirt. While every country of origin ruling must be viewed according to -2-
the particular circumstances of the case, Customs has issued rulings in the past which have stated that generally the complete assembly of a dress shirt is viewed as a substantial manufacturing process and is sufficient to confer origin. This is based on the complexity of the assembly and the skill required to produce a tailored dress shirt. As this garment is like a dress shirt, the complete assembly of the garment in Myanmar results in Myanmar being the country of origin.

The attached ruling, HRL 951541, involved three different manufacturing schemes. Customs cannot advise you as to how to structure your production process, but the attached ruling may be helpful to you.

HOLDING:

Based on the information provided, the country of origin of the subject shirt is Myanmar.

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 the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

Should it be subsequently 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

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