HQ 953233: Classification and country of origin of diapers.

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 953233

                         March 22, 1993

CLA-2 CO:R:C:T  953233 HP

CATEGORY:  Classification

TARIFF NO.:   6209.20.5040

Mr. Philip D. Anderson
Empire Trading Company Ltd.
6489 Ridings Road
Syracuse, N.Y. 13206

RE:  Classification and country of origin of diapers.

Dear Mr. Anderson:

     This is in reply to your letter of December 30, 1992.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), and
country of origin determination, of diapers, produced in either
China or Jamaica.

FACTS:

     The merchandise at issue consists of 14 inches by 21 inches
"2-6-2" ply children's diapers weighing 2.2 pounds, for sale to
diaper services.  One hundred percent cotton fabric with
reinforced edges is imported into Jamaica from China (Sichuan
Textiles I/E Corp.) in 35 inches wide by 900 foot long bales. 
The fabric is composed of a series of double woven sections
separated by single woven sections, forming pockets throughout
the width of the cloth.  The weave direction reverses as the
fabric alternates between single and double weave.  The cloth is
softened by storage for 60 days.

     The cloth is laid out on a 48 foot long table, straightened
and flattened.  A pattern to make the 14 inch by 21 inch diapers
is placed on the cloth and marked with washable marker ink.  The
fabric is then cut lengthwise, and a bundle of 10 dozen cloth
pieces is rolled up and delivered to a storage shelf for later
distribution to sewing station operators.

     The sewing operators fold the diapers into the appropriate
configuration so that the reinforced edges are on the outside. 
Two center panel stitches are made.  The goods are then inspected
and sent to a second sewing operation which trims and hems the
top of the pieces.  The bottoms are then trimmed and hemmed.  The
goods are reinspected.

     The goods are moved to a third sewing operation, where the
hem threads are trimmed and individually bar tacked on each of
the four corners.  The goods are moved to another area, where
they are  folded and packaged in one dozen diaper lots.  These
lots are moved to a pressing machine for packaging into 50 dozen
bundles.  The bundles will be imported through the New York and
Philadelphia ports.

ISSUE:

     How are these goods classified under the HTSUSA?  What is
there country of origin for quota/visa purposes?

LAW AND ANALYSIS:

Classification

     The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part, that such "classification shall be
determined according to the terms of the headings . . . ." 
Heading 6209, HTSUSA, provides for babies' woven garments and
clothing accessories.  The diapers at issue are appropriately
classified herein.

Country of Origin

     Textile commodities produced in more than one foreign
country are subject to the country of origin requirements
delineated in section 12.130 of the Customs Regulations
(19 C.F.R.  12.130).  These regulations provide that:

          . . . a textile product . . . which consists
          of materials produced or derived from, or
          processed in, more than one foreign . . .
          country shall be a product of that foreign .
          . . country where it last underwent a
          substantial transformation.

 12.130(b).  A textile product undergoes a substantial
transformation when it is ". . . transformed by means of
substantial manufacturing or processing  operations into a new
and different article of commerce."

     Section 12.130 of the regulations outlines the criteria used
to determine the country of origin for textiles and textile
products.  Specifically, this provision of the regulations is
considered in determining whether a textile product has undergone
substantial manufacturing or processing operations, and what
constitutes a new and different article of commerce.  The factors
considered are not exhaustive.  In fact,  "one or any combination
of criteria may be determinative, and additional factors may be
considered."  In determining whether merchandise has undergone
substantial manufacturing or processing operations, we consider
the (1) physical change in the material or the article; (2) time
involved; (3) complexity of the operations; (4) level or degree
of skill and/or technology required; and (5) value added to the
article in each country.

     Customs has long held that producing diapers from plain
cotton fabric suitable for multiple uses is considered a
substantial transformation when the manufacturing and processing
operations include, inter alia, cutting to length and width or
length alone, complex folding to create the diaper's unique
multi-layer middle portion, hemming and/or overlocking the edges,
and finishing and packaging.  HRL 950849 of March 24, 1992; HRL
953078 of January 25, 1993.  Contra HRL 087950 of January 9,
1991; HRL 088321 of March 7, 1991 (merely cutting fabric into
squares and hemming insufficient to constitute substantial
manufacturing process).  As was demonstrated by you at conference
with the Assistant Commissioner, Commercial Operations and
members of my staff, the alternating single and double woven
sections of the cloth facilitate the cutting, folding and sewing
of the fabric into a diaper.  The double woven sections are
manufactured in this way to increase absorbency and prevent
leakage throughout the diaper.  The alternating single woven
sections provide markers (lines of demarcation) for folding and
provide a more dense and solid base for sewing the diaper.

     It is our opinion that the weave structure of the fabric
confirms the fact that the material is intended for use as
diapers.  The changing of the weaves is performed at additional
cost and for the specific purpose of creating markers for
folding.  As a result, no substantial transformation takes place. 
The diapers are therefore considered a product of China.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified as woven cotton diapers of China, classified under
subheading 6209.20.5040, HTSUSA, textile category 239.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.

     The holding in this ruling applies only to the specific
factual situation and merchandise identified in the ruling
request. This position is clearly set forth in  177.9(b)(1),
Customs Regulations (19 C.F.R.  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
C.F.R.  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. In such a case, it is recommended that a new
ruling request be submitted in accordance with  177.2, Customs
Regulations (19 C.F.R.  177.2).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                           Sincerely,



                      John Durant, Director
                   Commercial Rulings Division