HQ 087658: Country of origin of bed sheets and pillow cases

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 087658

                    November 6, 1990



CLA-2  CO:R:C:G  087658  JS

CATEGORY:  Classification

Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York
12919-9703

RE:  Country of origin of bed sheets and pillow cases

Dear Ms. Williams:

     This is in response to your letter of July 24, 1990, on
behalf of Hungarotex (Canada) Ltd., requesting a country of
origin determination for bed sheets and pillow cases.

     The country of origin of textiles and textile products is
determined by the application of Section 12.130 of the Customs
Regulations.  In determining the country of origin of textile
and textile products which consist of materials produced or
derived from, or processed in, more than one country, the
imported article is considered to be a product of the country in
which the last substantial transformation took place.

     In order to determine whether a substantial transformation
has taken place, the following additional information is required
in order to issue a binding ruling:

     1)  the time involved in the various manufacturing or
         processing operations

     2)  the resulting changes after processing in each country

     3)  the complexity of the operations involved

     4)  the level or degree of skill and/or technology required
         at each stage of manufacture

     In addition, you must specifically state from which
country(ies) you wish to obtain raw materials in order to receive
a binding ruling.  Otherwise, we must limit our decision to
include only Pakistan and Canada at this time.


     We cannot classify the subject items based on the fabric
content you provided in approximate terms.  If you are unable to
determine the exact percentages involved, please submit a sample
that can be tested by our laboratory.  Please also indicate how
these materials/products will be packaged for shipment, and
include cost breakdowns and samples, if possible.

     We are unable to proceed with the ruling request without the
above information.  If we do not hear from you within thirty days
from the date of this letter, we will assume a ruling is no
longer required and close our file on this matter.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Operations Division