HQ 957170: Country of origin determination for a garment bag and a dopp kit bag; 19 CFR12.130; HRL 951889 (10/31/92); HRL 951481 (7/31/92); HRL 956634 (9/29/94).

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  957170

                         January 27, 1995

CLA-2 CO:R:C:T 957170 SK

CATEGORY:  Classification

Leonard L. Rosenberg
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: Country of origin determination for a garment bag and a dopp kit bag; 19 CFR
12.130; HRL 951889 (10/31/92); HRL 951481 (7/31/92); HRL 956634 (9/29/94).

Dear Mr. Leonard:

     This is in response to your letter of October 11, 1994, on behalf of your client,
Jaclyn, Inc., in which you request a country of origin determination for a garment bag
and a dopp kit bag.   Samples of the finished articles were submitted to this office for
examination.

FACTS:

     Style P613R1 is a garment bag made from woven rayon fabric with PVC
backing.  The garment bag, in its unfolded condition, is approximately 36 inches long
measured from the top center of the bag, 24 inches across and 3 inches wide.  The
exterior seams are covered with PVC sponge, which is also used to  make the handle
and the identification tag.  The bag features a full front zipper opening and a flap
with a hole in the center which extends 8 inches up from the bottom of the front
panel.  When the bag is folded, the flap fits over the top of the bag and the handle
can be inserted through the hole to provide a convenient means of carrying the bag.

     The costs incurred in Taiwan represent 80 percent of the total cost per piece of
producing style P613R1, and include the cost of fabric, zipper, PVC sponge,
hardware, label, thread, polybag, design, dies and cutting.  The costs incurred in 


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China represent 20 percent of the total cost per piece and include labor, carton and
inland trucking.

     Style P584-5 is a dopp kit bag (a hanging grooming bag).  The entire outer
surface of the bag is made of a woven rayon fabric backed with PVC.  The bag
features a flap that folds over the body of the bag which can be secured by a snap
closure.  In its opened state, the bag measures 16-1/4 inches long; folded, the bag
measures 8-1/4 inches in length by 11-3/4 inches in width.   All of the exterior seams
of the bag are bound by PVC sponge.  There is a small triangular-shaped fabric piece
with a small loop at the apex, both made of the same rayon fabric, stitched into the
PVC binding on the outer flap.  The inside of the flap is lined with plastic sheet to
form a zippered pocket.  Attached to the fabric loop is a metal hanger which can be
used when the bag is open or folded.  The body of the bag features a zippered pocket
that expands to 3 inches at the bottom.  The inside of the bag is lined with plastic
sheet.

     The costs incurred in Taiwan represent 68 percent of the total cost per piece of
producing style P584-5, and include the cost of fabric, plastic sheet, zipper, PVC
sponge, hardware, label, thread, polybag, design, dies and cutting.  The costs incurred
in China represent 32 percent of the total cost per piece and include labor, carton, 
inland trucking and labels.

     The fabric for both styles is woven in Taiwan where it is also cut into
components.  The components are assembled by sewing into the finished bags in
China.

ISSUE:

     What is the country of origin for the subject merchandise?

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 or textile product will be considered to have undergone a
substantial transformation if it has been transformed by means of substantial
manufacturing or processing operation into a new and different article of commerce.


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     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; 

     (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;

     Section 12.130(e)(1) provides that an article or material usually will be a
product of a particular foreign territory or country, or insular possession of the
United States, when, prior to importation into the United States, it has undergone in
that foreign territory or country or insular possession, any of the following:

     (i)   Dyeing of fabric and printing when accompanied by two
                or more of the following finishing operations: bleaching, 
           shrinking, fulling, napping, decating, permanent stiffening, 
           weighting, permanent embossing, or moireing;     


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     (ii)  Spinning fibers into yarn;
     
     (iii) Weaving, knitting or otherwise forming fabric;
     
     (iv) Cutting of fabric into parts and the assembly of those parts 
                into the completed article; 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).

     Customs has long 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 Letter (HRL) 951889, dated October 31,
1992, in which this office held that the assembly of luggage panels, zippers,
grommets, piping webbing, labels and packaging materials into luggage and tote bags
did not involve sufficient skill or complexity to constitute a substantial
transformation. See also HRL 951481, dated July 31, 1992, in which Customs
determined that the assembly of nylon fabric, thread, binding, zippers, webbing trim
and hang tags into completed knapsacks was not substantial assembly and that the
country in which the materal was formed and cut was the country of origin for these
articles.  We reach a similar conclusion in this case; the assembly process in China
involving the sewing together of components cut from fabric in Taiwan does not
involve sufficient skill or complexity to constitute a substantial transformation as
defined by the regulations set forth supra. See also HRL 956634, dated September 29,
1994.  

     In the instant case, the fabric used to construct these garment bags is cut in
Taiwan and this materially alters the fabric into designated component pieces.  The
country of origin of these articles is Taiwan as that is where the fabric was
manufactured and cut into specific parts and where the artilcles last underwent a
substantial transformation. 

HOLDING:  

     The country of origin for styles P613R1 and P584-5 is Taiwan as this is the
country where the articles last underwent a substantial transformation; the fabric 

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unerwent a substantial manufacturing operation (cutting) which transformed fabric
into a new and different article of commerce (luggage components).

     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