HQ 951436: Country of origin of women's 100% rayon pants; fabric woven and printed or dyed in Taiwan; fabric cut into component pieces in Singapore; assembly by sewing in Malaysia; packaging in Singapore; 19 CFR 12.130; mere assembly not substantial transformation.

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 951436

                          July 17, 1992

CLA-2 CO:R:C:T 951436 SK

CATEGORY: Classification


Judith A. Schechter
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, N.Y.

RE: Country of origin of women's 100% rayon pants; fabric woven  
    and printed or dyed in Taiwan; fabric cut into component 
    pieces in Singapore; assembly by sewing in Malaysia;        
packaging in Singapore; 19 CFR 12.130; mere assembly not        
substantial transformation.

Dear Ms. Schechter:

     This is in response to your letter of March 27, 1992, on
behalf of your client, Orit Imports, Inc., requesting the country
of origin of women's pants.  A sample of the completed article,
as well as samples of its constituent parts, have been submitted
for our examination.

FACTS:
     
     The article at issue is identified as Style 2305 ("Missy
Pant") and is comprised of 100% rayon.  The pants feature a wide
elasticized waistband which is shirred along the garment's back
and sides.  The garment also features two side pockets.  The
bottoms of the pant legs are hemmed but not elasticized.  The
pants resemble sweat pants in both appearance and fit.  

     The fabric for these garments will be woven and printed or
dyed in Taiwan, with no lines of demarcation.  The fabric will be
sent to Singapore where it will be cut into garment components. 
The components and trim (i.e., labels) will be sent to Malaysia
for assembly by sewing.  The finished garments will be returned
to Singapore for packaging and export to the United States.

     The relative costs of various production operations for
style 2305 are as follows:

          Piece Goods (Taiwan)    64%
     

                              - 2 -

          Cutting (Singapore)      5%
          Sewing (Malaysia)       15%
          Packing (Singapore)      5%
          Accessories (Taiwan)     8%
          Profit (Singapore)       3%
                                 ------
                                  100%

ISSUE:

     What is the country of origin of the subject merchandise?

LAW AND 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,
entailing 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.  See Headquarters Ruling Letter (HRL) 082747, dated
February 23, 1989, in which Customs determined that the assembly
of jeans was not a substantial transformation and HRL 082787,
dated March 9, 1989, which reached a similar conclusion with
regard to a jogging suit.  

     The assembly process in Malaysia involving the sewing
together of components cut from fabric in Singapore does not
involve sufficient skill or complexity to constitute a
substantial transformation as defined by the regulations set
forth supra.  The country of origin of these articles is
Singapore as that is where the piece goods were cut into specific
parts and where the articles last underwent a substantial
transformation. 

HOLDING:

     The country of origin of the subject merchandise is 
Singapore. 

     The holding set forth above applies only to the specific 

                              - 3 -


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 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 (19 CFR 177.2).



                            Sincerely,



                            John Durant, Director
                            Commercial Rulings Division