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HQ 959623

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August 12, 1996

CLA-2 RR:TC:TE 959623 jb

CATEGORY: CLASSIFICATION

Paul Killea
Danzas Corporation
P.O. Box 53370
Bellevue, Washington 98015-3370

RE: Clarification of HQ 959420, dated August 6, 1996

Dear Mr. Killea:

This is in regard to Headquarters Ruling Letter (HQ) 959420 issued to you from this office on August 6, 1996. In HQ 959420 Customs determined the country of origin of a fitted sheet pursuant to Section 102.21, Customs Regulations (19 CFR 102.21). Upon further review, Customs has determined that the rationale stated in HQ 959420 should be clarified.

The manufacturing operations performed in Taiwan included the weaving, dyeing and printing of the fabric. In China or Thailand, the fabric was cut, sewn and packed for export. Although HQ 959420 correctly determined that the country of origin of the sheet was conferred by the fabric making process, as per section 102.21(c)(2), it failed to state the correct country which conferred origin. China or Thailand were stated to be the countries in which the fabric-making process occurred. This was an error on our part. As clearly indicated in the statement of facts detailing the manufacturing operations, the fabric-making process for the sheet occurs in Taiwan. Accordingly, the country of origin of the sheet is the single country where the fabric making process occurs, that is Taiwan.

Sincerely,

John Durant, Director

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