HQ 087343: Duty; Country of Origin; Textiles; Sheets; Towels; T-shirts

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 087343

                                 September 19, 1990

          CLA-2 CO:R:C:G 087343 DRR

          CATEGORY:  Classification

          Mr. Simon Liu
          Morris & Lewis Textile Ltd.
          Room 1701, Wanchai Commercial Centre
          194-204 Johnston Road
          Wanchai, Hong Kong

          RE: Duty; Country of Origin; Textiles; Sheets; Towels; T-shirts

          Dear Mr. Liu:

               This is in reply to your letter dated May 21, 1990, in which
          you inquired about the dutiable status and country of origin of
          bed sheets, towels, and t-shirts processed in Dominica or St.
          Lucia from materials and components shipped from East Asia.

               Section 12.130, Customs Regulations (19 CFR 12.130, copy
          enclosed), provides, in pertinent part, that a textile or textile
          product which consists of materials produced or derived from, or
          processed in, more than one foreign territory or country, or
          insular possession of the U.S., shall be a product of that
          foreign territory or country, or insular possession 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 operations into a new and different
          article of commerce.  A new and different article of commerce
          will usually result from a manufacturing or processing operation
          if there is a change in commercial designation or identity,
          fundamental character or commercial use.  The criteria used to
          determine whether a substantial transformation has taken place
          include the physical change in the article, the time, complexity
          and value added by the operation.

               Samples of the merchandise described in your letter of May
          30, 1990, are necessary in order to provide a binding tariff
          classification ruling.  A copy of your May 30, 1990, ruling
          request and samples of the merchandise should be addressed to the
          Area Director of Customs, New York Seaport, 6 World Trade Center,
          New York, NY, 10048.  The enclosed brochures may provide
          additional useful information.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division