HQ 952486: Country of origin of flat and fitted bed sheets, and pillowcases.

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 952486

                                              January 25, 1993

CLA-2 CO:R:C:T  952486 HP

CATEGORY:  Classification

Mr. Satish Dayal
Belgik Trading Co. Ltd.
P.O. Box 2567
New York, N.Y. 10185-0022

RE:  Country of origin of flat and fitted bed sheets, and pillow
cases.

Dear Mr. Dayal:

         This is in reply to your letter of July 17, 1992.  That
letter concerned the country of origin determination of bed
linen.  Your additional question as to fiber content / country of
origin marking will be addressed in a separate letter.  If you
are interested in a ruling on potential duty reduction under the
United States - Israel Free Trade Agreement, please write to the
Chief, Special Classification Branch, U.S. Customs Service,
Office of Regulations & Rulings, Franklin Court, Washington, D.C.
20229.

FACTS:

         The merchandise at issue consists of woven, printed fabric
in either 100% cotton, 55% cotton / 45% polyester, or 50% cotton
/ 50% polyester, to be manufactured in India.  The fabric is then
shipped to Israel for cutting, sewing, stitching and finishing. 
The resulting set of a flat sheet, a fitted sheet, and two
pillowcases is then packed and shipped to the United States.

ISSUE:

         What is the country of origin of the merchandise at issue
for quota/visa purposes?

LAW AND ANALYSIS:

         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.

         The cutting and sewing of the fabric to make the flat bed
sheets are not complex operations and do not require a high
degree of skill or technology.  This conclusion is consistent
with prior rulings concerning the country of origin of bed
sheets.  (See, e.g., HRL 089230 and HRL 086523 of April 25,
1990.)  Consequently, the flat bed sheet is not substantially
transformed in Israel, and the country of origin for this article
is India, the country in which the fabric is formed.

         The fitted bed sheet undergoes additional processing
following the cutting of the fabric to size and pattern in that
it must be cut at the corners and elastic must be sewn into the
article so that the corners will fit securely over a mattress. 
These processes take more time and skill, and are more complex,
then cutting and hemming in straight lines used in making flat
bed sheets.  Therefore, consistent with HRL 733180 of December
13, 1990, we conclude that the fitted sheet undergoes 
substantial manufacturing and processing operations in Israel. 
Consequently, the country of origin of this article is Israel.

         In Belcrest Linens v. United States, 741 F.2d 1368 (1984),
the court ruled on the country of origin of certain pillow cases. 
In that case bolts of fabric were woven in China and stenciled
with an embroidery design, cutting marks, and a scalloped edge,
and embroidered on the embroidery design.  The fabric was shipped
to Hong Kong where it was cut, pieces were scalloped and then
sewn with decorative stitching, and the sides were sewn together. 
The court held that these pillow cases were substantially
transformed in Hong Kong and therefore were products of Hong Kong
for country of origin purposes.  In addition, in HRL 086523 a
pillow case made from fabric formed in one country and sent to a
second country for cutting and hemming to produce the finished
merchandise was found to be a product of the second country for
country of origin purposes.  Therefore, consistent with the
Belcrest Linens decision and HRL 086523, the pillow cases at
issue have been substantially transformed in Israel and are
products of Israel for country of origin purposes.

HOLDING:

         As a result of the foregoing, the country of origin for
quota/visa purposes for the flat sheet is India.  The country of
origin of the fitted sheets and the pillow cases is Israel.

         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