HQ 957309: Country of Origin determination for wedding dress; spinningof fibers into yarn, dyeing, cutting and assembly in country A;19 CFR 12.130(b),(d),(e); sewing constitutes 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 957309                        
                          March 9, 1995

CLA  CO:R:C:T  957309  jb

CATEGORY:  CLASSIFICATION        

Patrick T. O'Brien, Esq.
Greenberg Traurig Hoffman Lipoff Rosen & Quentel, P.A.
1221 Brickell Avenue 
Miami, Florida 33131

RE:  Country of Origin determination for wedding dress; spinning
of fibers into yarn, dyeing,  cutting and assembly in country A;
19 CFR 12.130(b),(d),(e); sewing constitutes           substantial transformation 

Dear Mr. O'Brien:

     This letter is in response to your inquiry of November 7,
1994, requesting a country of origin determination for a wedding
dress.  Three boxes containing samples of the garment were
submitted to this office for examination, representing the sample
garment in the three stages of the manufacturing process.

FACTS:

     The subject wedding dress, referenced style number 1721, is
comprised of cut fabric panels of 100 percent polyester satin,
100 percent polyester tullonette and 100 percent polyester
taffeta.  The accessories include imitation pearls, lace
medallions, self-covered buttons, hook and eye closures, snaps,
shoulder pads, labels and a zipper.  A poly bag is also required
for shipping.

     You state that the manufacturing process will be a three
stage operation as follows:

     STAGE 1:
     
          Country A

          - designing the dress
          - sourcing and purchasing material manufactured in
country A, from yarn spun in                              country
A
          - making the pattern
          - grading for size
          - dyeing
          - marking
          - cutting the fabric
     
     STAGE 2:

          Country B

          - beading
          - cording
          - embroidery
          - where necessary, to properly attach some of the
beaded appliques which cover         more than one fabric panel,
those panels will be assembled together

     STAGE 3:

          Country A
          
          - sewing of side seams, waists and hems
          - quality control inspection
          - completed garments packed and shipped to the United
States

ISSUE:

     What is the country of origin of the merchandise at issue?


LAW AND ANALYSIS:

     Section 12.130 of the Customs Regulations (19 CFR 12.130)
sets forth the principles of country of origin for textiles and
textile products subject to Section 204 of the Agricultural Act
of 1956, as amended (7 U.S.C. 1854).

     Pursuant to 19 CFR 12.130(b), the standard of substantial
transformation governs the country of origin determination where
textiles and textile products are processed in more than one
country.  The country of origin of textile products is deemed to
be that foreign territory or country where the article last
underwent a substantial transformation.  Substantial
transformation is said to occur when the article has been
transformed into a new and different article of commerce by means
of substantial manufacturing or processing.
     
     The factors to be applied in determining whether or not a
manufacturing operation is substantial are set forth in 19 CFR
12.130(d)(2).  The following are 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) describes manufacturing or processing
operations from which an article will usually be considered a
product of the country in which those operations occurred:  

     (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; 
 
     (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 of all cut            pieces of suit-type jackets, suits
and shirts).

     We have previously held that cutting of fabric into pattern
pieces constitutes a substantial transformation of the fabric,
resulting in the apparel pieces becoming a product of the country
where the fabric is cut (See Headquarters Ruling Letter (HRL)
952531, dated November 25, 1992; HRL 953697, dated July 26, 1993;
and HRL 955125, dated January 27, 1994).

      As was stated by Customs in Treasury Decision (T.D.) 85-38
(19 Cust. Bull. 58, 70; 50 FR 8714), the final document rule
establishing 19 CFR 12.130, in pertinent part:

     [T]he assembly of all 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).
     
     Though in some cases a sub-assembly operation of components
is required for the proper attachment of beaded appliques, this
is only a minor part of the complete assembly of the garment and
does not control country of origin (See, HRL 953638, HRL 953639,
HRL 953640 and HRL 953641, dated August 18, 1993, where in a
discussion of the country of origin of men's shirts, it was
determined that the sub-assembly of minor components did not
confer country of origin).    
     Accordingly, it is our opinion that the sewing operation
performed in country A goes beyond a simple assembly operation. 
The sewing involves the complexity contemplated by Section
12.130(e)(1)(v), as for example, that found in the assembly and
tailoring of all cut pieces of  suit-type jackets, suits and
shirts (See, HRL 954475, dated October 21, 1993, discussing the
country of origin of a wedding dress, where it was determined
that the country of origin was conferred at the time of
assembly).

HOLDING:

     The country of origin of the submitted wedding dress,
referenced style number 1721, is country A.  It is at the
assembly process, in country A, that the textile product last
undergoes a substantial transformation and is transformed into a
new and different article of commerce.

     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 of the information furnished in the ruling letter,
either directly, by reference, or by implication, is accurate and
complete in every material respect.  

     Should it be subsequently 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