HQ 951210: Country of origin determination concerning quilts

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 951210


                          April 24, 1992



CLA-2 CO:R:C:T 951210 JED

CATEGORY: Country of origin

Ms. Sherri Jones, General Manager
Unique Quilts, Inc.
3195 Park Road
Suite E
Benicia, California 94510

RE: Country of origin determination concerning quilts

Dear Ms. Jones:

     This country of origin determination concerns the
merchandise for which you have already received a classification
ruling.  HQ 089899 (October 30, 1991) classified the subject
quilts in subheading 9404.90.8000, HTSUSA.  In that ruling, we
requested additional information in order to arrive at a 
country of origin determination.  You responded by letter of
February 18, 1992.


FACTS:

     In china, 100% cotton fabrics are hand-cut into pieces.  The
pieces are machine sewn together to form a pattern or design
according to various layouts.  These sewn together pieces of
fabric, which you now refer to as quilt tops, range in size from
1656 sq. in. To 10,528 sq. In.  Your estimate is that the 
operations up to this pint account form approximately 1/3 of the
total time necessary to produce a finished quilt.  These quilt
tops are sent to Lesotho.

     In Lesotho, 100% polyester batting is placed between the
quilt top and a backing layer of plain 100% cotton fabric.  The
backing is one piece.  The three pieces are hand-stitched
together using 5-6 stitches per inch.  The stitching or quilting
is done in specific designs over the entire area of the quilt.
When this is done, a binding consisting of a strip of 100% cotton
fabric is machine stitched to the front side and around the
perimeter of the quilt.  This binding is then wrapped around and
hand stitched to the back of the quilt.  You state that the item
is now a completed quilt.

ISSUE: What is the country of origin of the above described
quilts?

                               -2-

LAW AND ANALYSIS:

     For country of origin purpose,  12.130, Customs
Regulations (19 CFR 12.130), is applicable to the merchandise at
issue.  Section 12.130(b) provides that a textile product that
is processed in more than one foreign territory or country, or
insular possession of the U.S., shall be a product of that
foreign territory or country, or insular possession of the U.S.
where it last underwent a substantial transformation.  A 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.

     Section 12.130(d), Customs Regulations sets forth criteria
for evaluating the two prongs of the substantial transformation
determination.  The regulation states that the criteria are not
exhaustive; one or any combination of criteria may be
determinative, and additional factors may be considered.  Section
12.130(d)(1) states that a new and different article of commerce
will usually result from a manufacturing or processing operation
if there is a change in: (i) commercial designation or identity;
(ii) fundamental character; or (iii) commercial use.

     Section 12.130(d)(2) states that in determining whether
merchandise has been subjected to substantial manufacturing or
processing operations, the following will be considered regarding
the manufacturing or processing operations in each foreign
country or territory, or insular possession of the U.S.: (i) the
resulting physical change in the material or article; (ii) the
time involved; (iii) the complexity of the operations; (iv) the 
level or degree of skill and/or technology required; and (v) the
value added to the article or material.

     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 processing in Lesotho involves the sewing together of a
quilt top from China with two other layers of material and the
addition of a binding.  Such processing is not significant enough
to constitute a substantial transformation as defined by the
regulations set forth above.  The country of origin of the quilts
is China as that is where the piece goods are cut and sewn
together and where the material last underwent a substantial
transformation.

                               -3-

HOLDING:

     The country of origin of the quilts is China.

     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 ruling request.  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.  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  177.2, Customs
Regulations (19 CFR 177.2).


                                   Sincerely,


                                   John Durant, Director
                                   Commercial Rulings Division