HQ 956618: Country of origin of women's garments; crew neck, long sleevetop with rib knit cuffs and neck; pants with elasticized waistand drawstring; country of origin; fabric knit and cut inTaiwan; simple assembly in China; 19 CFR 12.130(b)(d)(e); cuttingconstitutes 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 956618

                        September 29, 1994

CO:R:C:T 956618 SK

CATEGORY: Classification

Roger Lew
Janeve Sport, Inc. 
13837 Magnolia Ave.
Chino, CA 91710

RE: Country of origin of women's garments; crew neck, long sleeve
top with rib knit cuffs and neck; pants with elasticized waist
and drawstring; country of origin;  fabric knit and cut in
Taiwan; simple assembly in China; 19 CFR 12.130(b)(d)(e); cutting
constitutes substantial transformation.

Dear Mr. Lew:

     This is in response to your letter of June 1, 1994,
requesting a country of origin determination for a women's top
and pants.  Samples of the finished garments were submitted to
this office for examination.

FACTS:

     You have requested a country of origin determination for a
women's top and pants, referenced style number 90909.  You submit
that the garments are constructed of 65 percent polyester and 35
percent jersey knit cotton.  The label on the inside of the top,
however, states that the garments are made of 60 percent cotton
and 40 percent polyester.  The full-length pants feature a rolled
elastic waistband, two side pockets and a drawstring. The top
features a double ribbed crew neckline, long sleeves with applied
rib knit cuffs and shoulder pads. The top consists of ten panels,
excluding the rib knit neck and cuffs (each sleeve is constructed
from two panels, the front and back of the top are constructed
from six panels, sewn horizontally across the chest).  The top
has a straight hem with two side vents.

     In Taiwan, the fabric for the garments is knit, dyed, and
cut.

     In China, the cut component pieces are sewn together and the
garments are packed for shipment.




                              - 2 -

ISSUE:

     What is the country of origin of the women's garments at
issue?

LAW AND ANALYSIS:

     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 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 in 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) 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;
     (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; 

     (ii)  The time involved in the manufacturing or processing; 

     (iii) The complexity of the manufacturing or processing;

     (iv)  The level or degree of skill and/or technology
            required in the manufacturing or processing                     operations;

     (v)   The value added to the article or material;



                              - 3 -

     Section 12.130(e)(1)(v) of the Customs Regulations describes
manufacturing or processing operations by which an article will
usually be considered a product of the country in which these
operations occur:

          (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). [emphasis
          added]
       
     According to T.D. 85-38 (19 Cust. Bull. 58, 70; 50 FR 8714),
the final document rule establishing 19 CFR 12.130:

               "[T]he assembly of all the cut pieces of a garment
               usually is a substantial manufacturing process
               that results in an article with a different name,
               character, or use than the cut pieces.  It should
               be noted that not all assembly operations of cut
               garment pieces will amount to a substantial                 transformation of those pieces.

          Where either less than complete assembly of all the cut
pieces of a garment is performed in one country, or the assembly
is a relatively simple one, then Customs will rule on the
particular factual situations as they arise, utilizing the
criteria in section 12.130(d)." [emphasis added]

     This office has consistently 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 Letters (HRL's) 082747, dated
February 23, 1989; 086665, dated March 23, 1990; 951169, dated
April 1, 1992; 951437, dated July 17, 1992; 952647, dated January
27, 1993.

     In the instant case, the assembly operations performed in
China are mere combining and sewing operations and do not possess
the requisite degree of complexity to be deemed substantial
manufacturing processes for purposes of conferring country of
origin status.  These operations do not meet the standard set
forth in Section 12.130(e)(1)(v), cited supra.  No great degree
of skill or advanced technology is required, nor is tailoring
involved.  The cutting of the fabric into constituent garment
pieces in Taiwan, however, is deemed to  materially alter the 

                              - 4 -

fabric so as to create a new and different article of commerce
(i.e., fabric is transformed into recognizable garment pieces) by
means of a substantial manufacturing process (i.e., cutting). 
This constitutes a substantial transformation of that fabric.

HOLDING:

     The country of origin of the women's top and pants,
referenced style 90909, is Taiwan.  It is during the cutting
process in Taiwan that the fabric undergoes a substantial
transformation and is transformed into new and different article
of commerce (top and pants) by means of substantial manufacturing
operations (cutting the fabric into designated garment pieces).

     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).
                                   


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division