HQ 955793: Country of Origin of Children's Unisex Knit Tops

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                 
                            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
                              Commercial Rulings Division