HQ 955264: Country of origin determination for women's one pieceswimsuits; 19 CFR 12.130; substantial transformation occursat the time the panels are cut; assembly of panels is asimple sewing operation

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 955264
                                
                        February 7, 1994


CLA-2  CO:R:C:T  955264  jb

CATEGORY:  Classification

Mr. Gigi Chen
Charter Corp.
6 Fl. No. 92. Sec. 2
Tun Hwa S. Rd.
Taipei, Taiwan
R.O.C

RE:  Country of origin determination for women's one piece
swimsuits; 19 CFR 12.130;     substantial transformation occurs
at the time the panels are cut;  assembly of panels    is a
simple sewing operation

Dear Mr. Chen:

     This letter is in response to your inquiry of  October 9,
1993, requesting a country of origin determination for women's
swim suits.  Samples of the swimsuit panels before assembly into
their completed state, as well as the assembled, completed
swimsuits were sent to this office for examination.

FACTS:

     The body of the swimsuits is constructed of 100 percent
nylon with a lining of 100 percent polyester.  The front of the
swimsuits features a scoop neck and three openings (in the shape
of holes) down the center.  The rear side of the swimsuits is
almost backless except where the two fasteners meet at the back
of the neck.

     You state in your letter that the production process for the
swimsuits is as follows:

     TAIWAN                   CHINA

     knitting                 sewing
     dyeing                   packing
     cutting        


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 for determining the 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).  

     Section 12.130(b) of the Customs Regulations 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 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) 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 as a
     result of the manufacturing   or processing operations in
     each foreign territory or country, or insular     possession
     of the U.S.

     (ii) The time involved in the manufacturing or processing
     operations in each  foreign territory or country, or insu1ar
     possession of the U.S. 

     (iii)     The complexity of the manufacturing or processing
     operations in each foreign    territory or country, or
     insular possession of the U.S.

     (iv)      The level or degree of skill and/or technology
     required in the manufacturing or   processing operations in
     each foreign territory or country, or insular possession    
     of the U.S.

     (v)       The value added to the article or material in each
     foreign territory or country,      or insular possession of
     the U.S., compared to its value when imported into the      
     U.S.

     Section 12.130(e)(1) of the Customs Regulations describes
manufacturing or processing operations from which an article will
usually be considered a product of the country in which those
operations occurred.  Section 12.130(e)(1)(v) provides the
following:

     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]

     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,  HQ 081320, dated April 14, 1989;
HQ 086696, dated June 8, 1990; HQ 082924, dated March 26, 1990;
HQ 085611, dated January 17, 1990; HQ 951426, dated April 8,
1992).

     Section 12.130(e)(i)(v) makes note that there must be
substantial assembly by sewing or tailoring for substantial
transformation to occur.  Sewing together the panels of the
swimsuit does not necessitate extensive or skilled sewing in the
assembly.  The assembly of the panels performed in China does not
involve the complex sewing operation 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.

     The cutting in Taiwan materially changes the fabric into
designated garment parts.  This constitutes a substantial
transformation of that fabric.  It is the opinion of this office
that at the cutting process the garment is readily identifiable
as a swimsuit   The sewing operation in China is relatively
simple and does rise to the level of complexity required for a
substantial transformation to occur.

HOLDING:

     Based on the information provided, the country of origin for
the swimsuits is Taiwan, as that is where the last substantial
transformation occurs.
     
     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 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