HQ 953089: 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 953089

                         March 29, 1993
CLA-2 CO:R:C:T  953089 HP

CATEGORY:  Classification

TARIFF NO.:   6209.20.5040

Mr. Philip D. Anderson
Empire Trading Company
6489 Ridings Road
Syracuse, NY 13206

RE:  Classification and country of origin of diapers.

Dear Mr. Anderson:

     This is in reply to your letter of December 16, 1992.  That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
diapers, imported into Jamaica in the form of cloth produced, for
the purposes of this ruling, in China.  You state that this cloth
may also be obtained from Pakistan or India.  In addition, you
requested a country of origin determination of those diapers.

FACTS:

     The merchandise at issue consists of 12 inches x 16 inches
and 14 inches x 21 inches infants 100% gauze cotton woven
diapers, constructed by Meigao Jamaica Company Ltd..  The diapers
are known as either 4-8-4 or 4-9-4, whereas they are eight or
nine layers in the middle and four layers on the sides.  They are
hemmed and bartacked.

     The outer cloth of the completed diaper, as imported into
Jamaica, is 100% cotton single ply woven fabric with no lines of
demarcation.  The "filler" cloth of the completed diaper, as
imported into Jamaica, is 100% cotton two ply woven fabric, with
alternating single and double ply sections running lengthwise. 
The cloths are received in 900 foot long bales, in widths from 30
to 59 inches.  The "filler" cloth is laid out on a 48 foot long
table, straightened and flattened.  A pattern, depending on the
size and construction of the diapers to be made, is placed on the
cloth and outlined in washable marking pen.  It is then cut
lengthwise.  A bundle of ten pieces of "filler" cloth is rolled
up and delivered to a storage shelf for later distribution to
sewing station operators, who fold the cloth into shape and sew
two center panels stitches only.  The "filler" is inspected and
moved to a second sewing station operator, who trims and hems the
tops and bottoms for stability.  It is again inspected and moved
to an area for distribution and mating with the outer cloth.

     The outer cloth is laid out on a 48 foot long table,
straightened and flattened.  A pattern is placed on the cloth and
outlined in washable marking pen.  The cloth is cut either to
length and width or merely to length.  The "filler" is placed on
the outer cloth.  The outer cloth is folded around the "filler,"
with either two or three layers used to reinforce the center
panel.  Sewing lines are marked on the outer cloth by hand with
washable marking pen.  Two center seams are sewn.  The diapers
are inspected and brought to another sewing station for trimming
of the entire (outer and "filler") piece, and final hemming of
the top and bottom.  Goods are then moved to another sewing
station for bar tacking of all four corners.  After final trim
and inspection, the diapers are moved for folding and wrapping in
one dozen lots.  They are then moved to a pressing machine for
packing in 50 dozen bales.

ISSUE:

     How are the diapers classified under the HTSUSA?  What is
the country of origin of the diapers 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).

     Our examination of the finished diaper has shown that the
cutting, folding, sewing and hemming operations performed on the
"filler" in fact create a smaller diaper virtually
indistinguishable from the completed article.  We note that the
alternating single and double woven sections of the "filler"
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 "filler"
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.  The outer cloth is merely folded around the already
completed smaller diaper, and that smaller diaper is used as a
template to hand-draw the sewing lines.  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
applicable rate of duty is 9.9 percent ad valorem.

     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