CLA-2 CO:R:C:T 954310 SK

Lawrence A. Doyle
Franco Mfg. Co., Inc.
555 Prospect Street
Metuchen, N.J. 08840-2293

RE: Modification of HRL 953295 (5/7/93); country of origin; 19 CFR 12.130; country of origin of the flat sheet is where the fabric is woven: China.

Dear Mr. Doyle:

On May 7, 1993, this office issued you Headquarters Ruling Letter (HRL) 953295, in which we made a country of origin determination for flat sheets. The analysis in that ruling is correct; the holding, however, contains a misstatement. The following is an amended version of our holding.

FACTS:

The flat sheet the subject of HRL 953295 measures 66 x 96 inches. It is made from a 55 percent cotton/ 45 percent polyester woven fabric. The greige fabric for the flat sheet is sourced in China and sent to Mauritius for further processing. The flat sheet is scoured, bleached, printed, cut, sewn and packaged in Mauritius. No information was provided as to whether the sheet was cut to length in Mauritius, or to length and width. In NYRL 880263, Customs determined that the country of origin of the flat sheet was China. HOLDING:

The country of origin for the flat sheet the subject of HRL 953295 is China, not Mauritius.

In order to ensure uniformity in Customs' classification of this merchandise and eliminate uncertainty, pursuant to section 177.9(d)(1), Customs Regulations (19 CFR 177.9(d)(1), HRL 953295 is modified to reflect the above country of origin effective with the date of this letter.

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This modification is not retroactive. However, HRL 953295 will not be valid for importations of the subject merchandise arriving in the United States after the date of this notice.


Sincerely,

John Durant, Director
Commercial Rulings Division