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HQ 955793



February 10, 1994
CLA-2:CO:R:C:G 955793 PR

CATEGORY: CLASSIFICATION

Andrew P. Vance, Esquire
Barnes Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: Country of Origin of Children's Unisex Knit Tops

Dear Mr. Vance:

This is in reply to your letter of January 14, 1994, on behalf of Sunghan Co., Ltd., concerning the country of origin of children's unisex knit tops. Our ruling on the matter follows.

FACTS:

Two completed sample garments, together with the unassembled components which comprise those garments, were submitted. Both (1) are knit pullovers, (2) have a napped or fleeced inner surface, and (3) are stated to be 59 percent polyester and 41 percent cotton. One sample is a classic long sleeve sweat shirt with a crew neck and rib knit cuffs, waistband, and neckband. The second is similar, except that it has a permantly attached hood, no neckband, a three button partial front opening at the neck, and a front pouch pocket with two side openings.

It is stated that the goods will be made of fabric that will be knit, entirely processed, and cut into garment parts in the Republic of (South) Korea. All the individual parts will then be shipped to the Peoples Republic of China where they will be assembled into finished garments and exported to the United States.

ISSUE:

The issue presented is which country, South Korea or China, is the country of origin of the the imported garments.

LAW AND ANALYSIS:

Section 12.130, Customs Regulations (19 CFR 12.130) provides, in pertinent part, that a textile or textile product which consists of materials processed in more than one foreign country shall be a product of the country where it last underwent -2-
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.

In this regard, the assembly in China of the knit components does not meet the criterion of a substantial manufacturing or processing operations. Customs has ruled on similar merchandise on numerous occasions. For example, in Headquarters Ruling (HQ) 088022, dated October 21, 1991, that sweat garments made from fabric cut in Greece and assembled in Bulgaria, were products of Greece; in HQ 951259, dated April 3, 1992, similar garments made of Malaysian fabric that was cut into garment parts in Singapore and asssembled and finished in Indonesia, were products of Singapore; and in HQ 951423, dated 7/28/92, a sweat shirt made from Taiwanese fabric that was cut into parts in Singapore and assembled in Malaysia was a product of Singapore.

HOLDING:

Under the submitted fact situation, the country of origin of the subject goods is South Korea.

Section 177.9(b)(1), Customs Regulations (19 CFR 177.9 (b)(1), states that a ruling 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. Accordingly, the holding set forth above applies only to the specific factual situation and the merchandise identified in the ruling request. Should it subsequently be determined that the information furnished is not complete or does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. If there is a change in the facts furnished, the holding in this ruling may be affected. In such an event, 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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