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NY 809125





May 12, 1995

CLA-2-62:S:N5:354 809125

CATEGORY: CLASSIFICATION

Mr. Sheldon Stone
ETA Import Export, LTD.
1 Cross Island Plaza
Jamaica, NY 11422

RE: The Country of origin determination of brassieres; 19 CFR 12.130

Dear Mr. Stone:

This is in response to your letter of March 30, 1995, on behalf of your client, Gelmart Industries Inc, requesting the country of origin and marking determinations on a brassiere, style 5346. A sample of a finished brassiere along with all the cut components and accessories necessary to assemble the item was submitted.

FACTS

The fabric for the cups and back is knit in the Philippines. This material is than cut to shape in the Philippines. Additionally, cotton binding, facing elastic and lace edging is manufactured in the Philippines and cut to size. These components along with completed shoulder straps, a hook and eye rear closure, marking labels and hang tags are shipped to Haiti. In Haiti the cut components are assembled and packed for shipment to the U.S.

ISSUE

What is the country of origin and consequent marking for the garments at issue?

LAW & ANALYSIS

Section 12.130(b) of the Customs Regulations (19 CFR 12.130(b)) 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. Your attention is directed to Section 12.130(e)(v) of the Customs Regulations which states that an article will usually have undergone a substantial transformation (change in country of origin) if it has undergone a substantial assembly of all cut pieces into a completed garment. Customs has long held that the mere assembly of goods by simple combining operations, trimming, or joining together by sewing is not enough to substantially transform the components of an article into a new and different article of commerce. For example, in HRL 082747 (February 23, 1989) Customs determined that the assembly of jeans was not a substantial transformation and in HQ 950887 (March 2, 1992) held that the assembly of piece goods into a brassiere was not a substantial transformation.

The assembly process in Haiti involves the sewing together of piece goods sent from the Philippines and is not significant enough to constitute a substantial transformation as defined by the regulations set forth supra. The country of origin of these articles is the Philippines, where the piece goods were cut and where the articles last underwent a substantial transformation.

The importer believes that the brassieres should be marked "Made in the Philippines or "Tailored in the Philippines."

In C.S.D. 89-37 (December 1, 1988), Customs ruled that the phrase "Fabric made in U.S.A. Tailored in Honduras" properly indicated that the country of origin of men's shirts was Honduras. In so determining, Customs stated that shirt manufacturers have used the phrase "Tailored in" to mean "Made in" for men's shirts and it has that connotation within the industry. Evidence was presented in support of this conclusion. In HRL 734031 Customs ruled that the term "Tailored in" to designate the country of origin of imported men's shirts satisfied the marking requirements of 19 U.S.C. 1304. The ruling specifically stated that it applied only to the marking of imported men's shirts.

In this case, Gelmart proposes to mark imported brassieres with the phrase "Tailored in" to indicate the country of origin of the garment. The proposed marking "Tailored in" would not clearly indicate to the ultimate purchaser the true country of origin of the brassieres. In HRL 735093 Customs found that the phrase "Tailored in" did not sufficiently indicate the country of origin of imported brassieres and therefore did not satisfy the marking requirements of 19 U.S.C. 1304. However, using the term "Tailor Made in" to designate the country of origin of imported brassieres would satisfy the marking requirements of 19 U.S.C. 1304.

HOLDING

Pursuant to 19 CFR 12.130, the country of origin of these imported brassieres for country of origin, marking, tariff and quota purposes will be the Philippines.

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 (19CFR 177.2).

Sincerely,

Jean F. Maguire
Area Director

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