HQ 954609: Country of origin determination for women's woven cotton shorts; 19 CFR 12.130; article is last substantially transformed in country where fabric is cut; mere assembly is not a substantial transformation.

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 954609

                        November 1, 1993

CLA-2 CO:R:C:T 954609 SK

CATEGORY: Classification

Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
245 Park Avenue 
New York, N.Y. 10167-0002

RE: Country of origin determination for women's woven cotton 
    shorts; 19 CFR 12.130; article is last substantially 
    transformed in country where fabric is cut; mere assembly
    is not a substantial transformation.

Dear Mr. Powell:

     This is in reply to your letter of July 8, 1993, on behalf
of your client, Tuntex Incorporation, requesting a country of
origin determination for one style of women's shorts.  A sample
of the completed garment was submitted to this office as were
samples of the assorted trim components.

FACTS:

     The article at issue, referenced style B0301, is a women's
woven short.  The article is made up of four major panels (two
front and two back) and 26 ancillary components such as pocket
pieces, belt loops, waistband interlinings, etc... .  The shorts
feature a front zipper fly secured at the waist by two buttons,
two front welt-style serge-faced bag pockets, a back welt pocket
secured by a button, a partially elasticized waistband and two
front and three back belt loops.  The front of the shorts have
three pleats on each side and they are not lined.  The shorts are
cuffed and extend to the knee.  

     The fabric for the shorts is woven and cut in Taiwan.  The
shorts are assembled in a second country by sewing and then
packaged for export to the United States.

     The relative costs of the various production operations for
style B0301 are as follows:

               Piece Goods (Taiwan)     46.71%
               Cutting (Taiwan)         10.99%
               Sewing (Country B)        9.85%

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               Packing (Country B)       1.10%
               Trims (Taiwan)           16.35%
               Profit (Taiwan)          15.00%

ISSUE:

     What is the country of origin of the subject merchandise?

LAW AND ANALYSIS:

     Section 12.130(b) of the Customs Regulations (19 CFR
12.130(b)) 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.  Your attention is directed to Section
12.130(e)(v) of the Customs Regulations which states that an
article will usually have undergone a substantial transformation
(change in country of origin) if it has undergone a substantial
assembly of all cut pieces into a completed garment.        

     Customs has long held that the mere assembly of goods,
entailing simple combining operations, trimming or joining
together by sewing, is not enough to substantially transform the
components of an article into a new and different article of
commerce.  See Headquarters Ruling Letter (HRL) 082747, dated
February 23, 1989, in which Customs determined that the assembly
of jeans was not a substantial transformation and HRL 951427,
dated July 21, 1992, which reached a similar conclusion with
regard to women's "skorts." 

     The assembly process in the second country involving the
sewing together of components cut from fabric in Taiwan does not
involve sufficient skill or complexity to constitute a
substantial transformation as defined by the regulations set
forth supra.  The country of origin of these articles is 
Taiwan as that is where the piece goods were cut into specific
parts and where the articles last underwent a substantial
transformation. 

HOLDING:

     The country of origin of style B0301 is Taiwan.

     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 the information furnished in connection with the ruling



                              - 3 -

request and incorporated 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