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HQ 954728


October 22, 1993

CLA-2 CO:R:C:T 954728 CMR

CATEGORY: CLASSIFICATION

Ms. Jenny Feng
Sung Kiang Industrial Co., Ltd.
1 Fl, No. 15, Lane, 46
Ching Cheng St.
Taipei, Taiwan
Republic of China

RE: Country of origin request for a child's knit pullover

Dear Ms. Feng:

This ruling is in response to your request of July 17, 1993, for a country of origin determination on the production of a child's knit pullover shirt. Two sample garments and two sets of cut pieces were received with your request.

FACTS:

The garment at issue is a 65 percent polyester/35 percent cotton solid textured knit jersey pullover for girls' sizes 2T to 4T. The garment has a crew neck, short sleeves and straight hemmed bottom. A small same color ribbon bow is attached at the front center of the neckline.

The fabric is knit and dyed in Taiwan and then cut into garment pieces. The garment pieces consist of a front body panel, a back body panel, two sleeve panels and two neck trim pieces. The garment pieces are sent to the People's Republic of China for sewing into the finished garments. The sewing consists of sewing the shoulder seams, side and sleeve seams, neck seam, hemming the bottom and sewing on the ribbon bow and label. Time and costs tables were submitted.

ISSUE:

Is the country of origin of the submitted knit pullover the country in which the garment parts are cut, Taiwan, or the country in which the garment parts are assembled, the People's Republic of China?

LAW AND ANALYSIS:

Section 12.130 of the Customs Regulations, 19 CFR 12.130, sets forth the principles for determining the country of origin of textiles and textile products subject to section 204 of the Agricultural Act of 1956, as amended (7 U.S.C. 1854). The regulation provides that a textile or textile product produced by processing in more than one country will be considered a product of that country in which it last underwent a substantial transformation. 19 CFR 12.130(b). Substantial transformation is defined in 12.130(b) as a transformation "by means of substantial manufacturing or processing operations into a new and different article of commerce."

Section 12.130(e)(1) provides, in pertinent part, that an article or material usually will be considered a product of a particular country if while in that country it undergoes any of the following:

(iv) Cutting of fabric into parts and the assembly of those parts into the completed article; or

(v)Substantial assembly by sewing and/or tailoring of all cut pieces of apparel articles which have been cut from fabric in another foreign territory or country, or insular possession, into a completed garment (e.g., the complete assembly and tailoring of all cut pieces of suit-type jackets, suits and shirts).

Customs has consistently held that the cutting of fabric into garment pieces is a substantial transformation and the garment pieces become a product of the country in which they were cut. We have also consistently held that when garment parts are cut in one country and the garment is assembled in another country, unless the assembly operation is a substantial assembly such as that referred to in 12.130(e)(1)(v), the country of origin remains the country in which the garment parts are cut. See, HRL 088235 of March 15, 1991, and rulings cited therein.

In regard to the garment at issue herein, the assembly which takes place in the People's Republic of China is, in our view, a relatively simple one. It entails the simple sewing of relatively few pieces to make a basic pullover shirt. Therefore, the country of origin of the garment is the country in which the garment pieces are cut, i.e., Taiwan.

HOLDING:

The country of origin of the subject garment is the country in which the garment parts are cut, i.e., Taiwan.

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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