HQ 951427: Country of origin determination of two styles of women's woven skorts

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 951427

                          July 21, 1992

CLA-2 CO:R:C:T  951427  CMR

CATEGORY: Classification

Judith Schechter, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York  10017

RE: Country of origin determination of two styles of women's
    woven skorts

Dear Ms. Schechter;

     This ruling is in response to your submission of March 26,
1992, on behalf of your client, Orit Imports Inc., requesting a
country of origin determination for two styles of garments known
as skorts.  The garments will be produced as the result of
manufacturing operations which will take place in more than one
country.

FACTS:

     The garments at issue, style 8164 and style "Blaze", will be
made from 100 percent rayon fabric that will be woven and printed
in Taiwan.  The fabric, which will not have any lines of
demarcation, will then be sent to Singapore where it will be cut
into garment parts.  The cut parts and trim (i.e., buttons,
elastic and labels) will then be sent to Malaysia for assembly by
sewing.  The finished garments will be returned to Singapore for
packaging and export to the United States.

     A breakdown of the relative costs of the production
operations for each style is presented below.

Style 8164

     Piece Goods (Taiwan)               54%
     Cutting (Singapore)                 6%
     Sewing (Malaysia)                  19%
     Packing (Singapore)                 6%
     Accessories (Taiwan)               12%
     Profit (Singapore)                  3%
                                       100% -2-


Style "Blaze"

     Piece Goods (Taiwan)               54%
     Cutting (Singapore)                 7%
     Sewing (Malaysia)                  14%
     Packing (Singapore)                 8%
     Accessories (Singapore)            10%
     Profit (Singapore)                  7%
                                       100%

     Samples of the finished garments, along with cut components
for style 8164, were received as part of your submission.  The
finished garments are women's pleated skorts, i.e., divided
skirts.  Style 8164 features a two and one-half inch wide
partially elasticized and shirred waistband (over 50 percent)
with a seven and one-half inch long non-elasticized or shirred
band in the center front of the waistband.  The garment is
pleated in the front and is loose-fitting giving it the
appearance of a skirt when viewed from the front.  The garment
also has side inseam pockets and hemmed leg bottoms which extend
to slightly above the knee.

     Style "Blaze" has a two-inch wide elasticized and shirred
rear waistband.  The front waistband is not elasticized or
shirred and it connects to the back waistband by means of two
buttons on each side of the garment.  The garment is pleated in
the front and is loose-fitting giving it the appearance of a
skirt when viewed from the front.  The garment has side pockets
and hemmed leg bottoms which extend to slightly above the knee.

ISSUE:

     Are the garments at issue products of Taiwan, Singapore or
Malaysia?

LAW AND ANALYSIS:

     Country of origin determinations for textile articles are
governed by the criteria set forth in Volume 19, Code of Federal
Regulations, Section 12.130.  Generally, section 12.130 provides
that the country of origin of a textile article is that foreign
territory, country or insular possession where the article last
undergoes a substantial transformation. 

     In Section 12.130(e)(1), various manufacturing or processing
operations which will be viewed as sufficient to convey country
of origin designation are listed.  In pertinent part, the
regulation states that an article will usually be considered a
product of a country if it has undergone in that country, 
                               -3-


                       *  *  *  *  *  *  *

     (iv) Cutting of fabric into parts and the assembly of those
          parts into the completed article; or
     (v)  Substantial assembly by sewing and/or tailoring of all
          cut pieces of apparel articles which have been cut from
          fabric in another foreign territory or country, or
          insular possession, into a completed garment (e.g., the
          complete assembly and tailoring of all cut pieces of
          suit-type jackets, suits and shirts).

                       *  *  *  *  *  *  *

     However, in Section 12.130(e)(2), the regulation provides
that an article usually will not be considered a product of a
country if it has merely undergone in that country, 

                       *  *  *  *  *  *  *

     (i)  Simple combining operations, labeling, pressing,
          cleaning or dry cleaning, or packaging operations, or
          any combination thereof;

                       *  *  *  *  *  *  *

     Customs has issued many rulings on garments in which the
cutting and assembly occur in different countries.  Customs has
consistently held that unless the assembly operations are
substantial, the country of origin will remain the country in
which the garment parts are cut.  See, HRL 083461 of 5/15/90, HRL
088022 of  2/7/91 and HRL 084427 of 8/30/89.

     Having examined the finished garments and the garment pieces
for style 8164, Customs believes that the assembly operations
required to complete the garments do not require substantial
sewing or tailoring and therefore are not sufficient to
substantially transform the garments and change the country of
origin from the country in which the garment components are cut. 

HOLDING:

     The garments at issue, style 8164 and style "Blaze", are
products of the country where the garment parts are cut, i.e.,
Singapore.

     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 -4-


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 the country of origin.  Accordingly, 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