HQ 953843: Classification and country of origin of 100% cotton sweatshirts; heading 6110; Textile Category Guidelines, CIE 13/88; fabric knit in China, India or Pakistan; fabric marked, cut and assembled by sewing in Mexico; 19 CFR 12.130; substantial transformation; HRLs 089767, 088069 and 732502

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 953843

                          May 18, 1993

CLA-2 CO:R:C:T  953843  NLP

CATEGORY: Classification

TARIFF NO.: 6110.20.2045

Mr. Kirit D. Patel, President
Venus Textiles, Inc.
18460 Gothard Street
P.O. Box 1700
Huntington Beach, CA 92647-1700

RE:  Classification and country of origin of 100% cotton
     sweatshirts; heading 6110; Textile Category Guidelines, CIE
     13/88; fabric knit in China, India or Pakistan; fabric
     marked, cut and assembled by sewing in Mexico; 19 CFR
     12.130; substantial transformation; HRLs 089767, 088069 and
     732502

Dear Mr. Patel:

     This is in response to your letter dated February 16, 1993,
to our New York office, in which you requested a tariff
classification for cotton sweatshirts under the Harmonized Tariff
Schedule of the United States (HTSUS).  In addition, you
requested a country of origin determination for the sweatshirts. 
A sample of the finished sweatshirt was submitted for our
examination.

FACTS:

     The garment at issue, style no. 1001, is a 100% cotton
fleece knit pullover sweatshirt with long sleeves, rib knit
sleeve cuffs, a rib knit bottom and a crew neckline.  The inner
surface of the sweatshirt is napped and the outer surface has
more than nine stitches per two centimeters measured in the
horizontal direction.  You state that the sweatshirt is
considered unisex and that it comes in only two sizes: big and
bigger. 

     The fabric for the sweatshirt, as well as for the ribs, will
be knit in either China, India or Pakistan from 100% cotton
yarns.  The fabric will be sent to Mexico, in either flat folded
or roll form, where it will be marked, cut to different sizes and
assembled by sewing into the sweatshirts.  In addition, the
sweatshirts will then be inspected, trimmed of excess threads,
folded manually, packaged by the dozen and packed for shipping.


ISSUES:

     What is the tariff classification of the 100% cotton fiber
sweatshirt?

     What is the country of origin of a sweatshirt composed of
fabric knit in either China, India or Pakistan and marked, cut
and assembled by sewing in Mexico?

ISSUE #1

     The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order.  GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.  In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.  

     Heading 6110, HTSUS, provides for "[s]weaters, pullovers,
sweatshirts, waistcoats (vest) and similar articles, knitted or
crocheted."  The Textile Category Guidelines, CIE 13/88, include
a category description for sweatshirts.  The Guidelines state, in
pertinent part, that: 

     Sweatshirts are pullover style garments with long or short
     length sleeves, snug fitting waist (elastic, drawstring,
     etc.)  and cuffs.  Pockets are allowed.  A wide variety of
     neck treatments is permissible from crew, boat, or V-neck to
     hood and turned-down collar.  The body of the garment, as
     distinct from the cuffs, waistband, neck and/or collar must
     be of the familiar close-knit, unpatterned material,
     significantly napped on the inside.

The subject garment qualifies as a sweatshirt according to the
above Guidelines and is known commercially as a sweatshirt. 
Therefore, it is classified in heading 6110, HTSUS.

     In addition, you state that the sweatshirt is "unisex". 
According to the Guidelines, articles which cannot be identified
as either men's or boys' garments or as women's or girls'
garments are commonly referred to as "unisex" garments and are
classifiable under the provision for women's and girls' apparel. 
As this garment is considered to be a unisex sweatshirt it is
classifiable in subheading 6110.20.2045, HTSUS, which provides
for "[s]weaters, pullovers, sweatshirts, waistcoats (vest) and
similar articles, knitted or crocheted: [o]f cotton: [o]ther:
[o]ther: [s]weatshirts: [w]omen's or girls." 



ISSUE #2

     Country of origin determinations for textile products are
subject to Section 12.130 of the Customs Regulations (19 CFR
12.130).  Section 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.  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. 

     Section 12.130(d) of the Customs Regulations sets forth
criteria for determining whether a substantial transformation of
a textile product has taken place.  This regulation states that
these criteria are not exhaustive; one or any combination of
criteria may be determinative, and additional factors may be
considered.

     Section 12.130(d)(1) of the Customs Regulations 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) of the Customs Regulations states that
in determining whether merchandise has been subjected to
substantial manufacturing or processing operations, the following
will be considered:

          (i)   The physical change in the material or article as
          a result of the manufacturing or processing operations
          in each foreign territory or country, or insular
          possession of the U.S. 

          (ii)  The time involved in the manufacturing or
          processing operations in each foreign territory or
          country, or insular possession of the U.S. 

          (iii) The complexity of the manufacturing or processing
          operations in each foreign territory or country, or
          insular possession of the U.S.

          (iv)  The level or degree of skill and/or technology
          required in the manufacturing or processing operations
          in each foreign territory or country, or insular
          possession of the U.S.


          (v)   The value added to the article or material in 
          each foreign territory or country, or insular
          possession of the U.S., compared to its value when
          imported onto the U.S.

     Section 12.130(e) of the Customs Regulations sets forth
criteria which aid us in determining whether an article has been
subjected to certain manufacturing or processing operations which
serve to substantially transform an article into a new and
different article of commerce.  Specifically, Section
12.130(e)(1)(iii)(iv) and (v) are relevant in the instant case. 
This Section provides that:

          An article or material usually will be a product of a
     particular foreign territory or country, or insular
     possession of the U.S., when it has undergone prior to
     importation into the U.S. in that foreign territory or
     country, or insular possession any of the following:

          *         *         *         *         *

     (iii) Weaving, knitting or otherwise forming fabric;        

     (iv)  Cutting of fabric into parts and the assembly of those
           parts into the completed articles; 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).

     In HRL 089767, dated October 21, 1991, Customs dealt with a
country of origin determination of a waist-length sweater.  The
fabric for the sweater was knit in Taiwan and sent to either Hong
Kong or the Dominican Republic where it was to be cut into
sweater components using paper patterns and then assembled into
complete garments.  The sample for the sweater measured
approximately 175 inches by 60 inches.  It was divided into seven
repeats, each about 25 inches wide with a rib-knit band running
along one 60 inch edge of each section,  The samples did not
contain any discernible cutting lines or other means of
identifying the individual sweater components to be cut from each
25 by 60 inch section.  Based on 19 CFR 12.130 (e)(1)(iv), we
held that the sweater had been substantially transformed in
either Hong Kong or the Dominican Republic and it was a product
of either of those countries. 




      We noted, however, that this result would not have been
valid if the fabric leaving Taiwan had contained cutting lines or
other markings which would have established the identity of the 
components to be cut from the fabric.  Customs has consistently
ruled that fabric with cutting lines or other markings
establishing the identity of apparel parts will be treated as
knit-to-shape components.  An article usually will not be
considered to be a product of a second country where otherwise
completed knit-to-shape component parts from one country have
been merely assembled in the second country.  See, HRL 088069,
dated January 25, 1990.  Garments made from that fabric are
considered substantially transformed in the country where the
fabric is knit. 

     In the instant case, you have stated that the fabric is both
marked and cut in Mexico.  Therefore, based on 19 CFR
12.130(e)(1)(iv) and HRL 089767, this fabric has been
substantially transformed in Mexico and it is established as a
product of this country.  However, we note that this result will
not be valid if the fabric leaving either China, India or
Pakistan contains cutting lines or other markings which establish
the identity of the components to be cut from that fabric.

     Moreover, we note that Customs has also 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.  For example, in HRL 732502, dated November
28, 1989, Customs held that sweatshirts assembled in Jamaica from
fabric that was knit and cut-to-shape in an Asian country were
not considered substantially transformed in Jamaica.  Thus, the
assembly of knit-to-shape garment parts into the finished
garments does not by itself constitute a substantial
transformation for the purposes of 19 CFR 12.130.

HOLDING:

     The subject sweatshirt, style 1001, is classified in
subheading 6110.20.2045, HTSUS, which provides for "[s]weaters,
pullovers, sweatshirts, waistcoats (vest) and similar articles,
knitted or crocheted: [o]f cotton: [o]ther: [o]ther:
[s]weatshirts: [w]omen's pr girls."  The rate of duty for
garments classified in this subheading is 20.7% ad valorem and
the applicable textile category code is 339.

     The country of origin for the sweatshirt is Mexico.

     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 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).

     The designated textile and apparel categories may be
subdivided into parts.  If so, the 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 renegotiations and
changes, to obtain the most current information available we
suggest the importer check, close to the time of shipment, the
Status Report on current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.  

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division