CLA-2 CO:R:C:G 082787 PR
TARIFF NO: (no tariff number used
Thomas G. Travis, Esquire
Sandler, Travis & Rosenberg, P.A.
444 Brickell Avenue
Miami, Fla. 33131-2470
RE: Country of origin of two garments
Dear Mr. Travis:
This is in reply to your letter of September 7, 1988, on
behalf of Fashion Rite, concerning the country of origin of
garments assembled in one country from parts pre-cut in
another country. The classification of the subject garments
was not requested and, therefore, will not be included in this
ruling.
FACTS:
Four samples were submitted--(1) a completed two-piece
child's jogging suit; (2) the cut components ready to be
assembled into the jogging suit; (3) a completed child's
lightweight jacket; and (4) the cut components ready to be
assembled into the jacket. It is stated that each garment
will be assembled in Central America from components pre-cut
in the Far East.
The jacket has a woven man-made fiber outer shell and is
entirely lined with a woven fabric that appears to be cotton.
It has a full front zippered opening; an attached hood (also
lined) secured with a drawstring around its opening; a
drawstring waist; long sleeves with elasticized ends; a pocket
secured with a metal snap inserted in each side seam; and
double thicknesses of half-moon shaped fabrics inserted at the
top of each of the shoulder/sleeve seams. Contrasting narrow
piping appears along the edge of the half-moon shaped fabrics
and along the seams where the single back panel extends over
each shoulder to join with each front quarter panel.
Decorative appliques and stitching creating a panda holding
three heart-shaped balloons have been applied to the front of
the garment. These decorations (but not the piping) are part
of the garment parts prior to exportation to Central America.
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A listing of the thirty-two assembly operations necessary
to complete the jacket was submitted.
The jogging suit pants consist essentially of four knit
panels, napped on the inside, stitched together to form the
garment. It has an elasticized waist; rib knit leg bottoms
(cuffs); and thin contrasting piping inserted into the side
seams. A listing of the twelve assembly steps necessary to
complete the garment was submitted.
The shirt portion of the jogging suit is made from similar
knit fabrics. The neckline is created by two rib knit bands
of fabric. It also has rib knit sleeve cuffs and a rib knit
waistband. The back panel is formed by a single piece of
fabric; each sleeve is formed by two panels; and the front of
the shirt consists of three horizontal panels, the topmost one
extending partly into the sleeve areas. An airplane and
lettering are printed on two front panels. A list of the
twenty-three assembly operations necessary to form the
completed shirt has been submitted.
Attached as an addendum to this ruling are rough sketches
of each of the completed garments.
ISSUE:
The issue presented is whether the assembly operations
performed on each garment are sufficient to cause those
garments to be products of the country of assembly.
LAW AND ANALYSIS:
Section 12.130(b), Customs Regulations, provides that
a textile product 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), Customs Regulations, provides that a
new and different article of commerce will usually result from
manufacturing or processing operations if there is a change in
(1) commercial identity, (2) fundamental character, or (3)
commercial use. That provision also states that in
determining whether merchandise has been subjected to
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substantial manufacturing or processing operations, we will
consider the physical change in the material or article, the
time involved, the complexity of the operations, the level or
degree of skill and/or technology involved, and the value
added to the article in each country or territory. Any one or
a combination of these factors may be determinative and other
factors may also be considered.
Section 12.130(e)(2) provides that an article usually will
not be a product of a country if it has undergone, among other
things, either simple combining operations or the joining
together of knit-to-shape component parts.
In considering the extent of the assembly operations
performed on the subject garments, the complexity, the time
and the skill involved, we conclude that the fully lined
jacket will be considered to have undergone a substantial
transformation in the country of assembly. However, the shirt
and pants forming the jogging suit each have undergone simple
combining operations. In this regard, we are aware that there
is a distinction between the cut knit pieces forming each
garment of the jogging suit and the knit-to-shape parts
referred to in the regulation. However, we are unable to
distinguish the time, expense, complexity, and other factors
involved in the assembly of these jogging suit garments from
those same factors if the garments were being assembled from
knit-to-shape parts.
HOLDING:
The assembly of all the component parts forming the lined
jacket (excluding the appliques) constitutes a substantial
transformation of those cut pieces and will cause that garment
to be a product of the country of assembly.
The assembly of the cut pieces into each garment of the
jogging suit does not result in a substantial transformation
of those pieces and each garment is a product of the country
where the pieces were cut.
Sincerely,
John Durant, Director
Commercial Rulings Division
Addendum