HQ 955039: Country of origin of a comforter

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 955039

                        December 27, 1993

CLA-2  CO:R:C:T 955039

CATEGORY:  Classification

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

RE:  Country of origin of a comforter

Dear Ms. Williams:

     This is in response to your inquiry of September 3, 1993,
requesting the country of origin and preferential duty treatment
of a comforter, on behalf of your client, Marimac Inc., located
in St. Laurent, Quebec.  The subject merchandise will be imported
through the port of Champlain, New York.  An unfinished sample
was submitted for examination.

     The question of country of origin will be addressed, however
the issue of preferential duty treatment regarding the subject
merchandise can not be addressed in this ruling.  This is due to
The North American Free Trade Agreement (NAFTA) entering into
force on January 1, 1994, on an exchange of written notifications
between the NAFTA Parties certifying the completion of necessary
legal procedures.  Pursuant to Section 107 of the North American
Free Trade Implementation Act, the operation of the United
States-Canada Free-Trade Agreement is to be suspended by virtue
of the entry into force of NAFTA.  

FACTS:

     The manufacturing steps are as follows:  Fabric is woven in
Pakistan and cut and sewn on all three sides to construct a
comforter envelope;  The comforter envelope is then shipped to
Canada where it is filled with polyester wadding and sewn on the
fourth side;  The envelope is then put on a comforter scrolling
machine to prevent the filling from moving;  Finally, the
finished comforter is trimmed, inspected, folded, and packed for
transport to the United States. 



ISSUE:

     What is the country of origin of the merchandise at issue?

LAW AND ANALYSIS:

     Country of origin determinations for textile products are
subject to Section 12.130, Customs Regulations (19 CFR 12.130). 
Section 12.130 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), Customs Regulations, sets forth criteria
for determining whether a substantial transformation of a textile
product has taken place.  This regulation states 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), Customs Regulations, 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), Customs Regulations, states that for
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

     (ii)    The time involved in the manufacturing or processing

     (iii)   The complexity of the manufacturing or processing

     (iv)    The level or degree of skill and/or technology      
             required

     (v)     The value added to the article or material  

     Section 12.130(e)(1)(iv), Customs Regulations, states that a
textile article will usually be a product of a particular country
if the cutting of the fabric into parts and the assembly of those
parts into the completed article has occurred in that country. 
However, 12.130(e)(2)(ii) states that a material will usually not
be considered to be a product of a particular foreign country by
virtue of merely having undergone cutting to length or width and
hemming or overlocking fabrics which are readily identifiable as
being intended for a particular commercial use.  

     In this instance, fabric is woven, cut on three sides and
hemmed into a comforter envelope in Pakistan.  The comforter
envelope is then exported to Canada for filling, sewing on the
fourth side, and finishing.  Customs must determine whether the
processing in Canada is substantially complex so as to amount to
a substantial manufacturing operation.  Since the comforter cover
is exported to Canada already cut into parts and assembled, in
accordance with 12.130(e)(1)(iv), it has undergone a substantial
transformation in Pakistan.  The processing operation in Canada
involves stuffing and minor finishing operations, as such, it
does not amount to the substantial manufacturing operation
required to render it a product of Canada.  

     In Headquarters Ruling Letter 950850, dated April 16, 1992,
Customs determined that woven fabric which had been manufactured
in various Oriental countries and cut into a comforter,
assembled, and filled in Canada was subject to a substantial
transformation in Canada.  The processing of the fabric in Canada
was sufficiently complex and resulted in a finished comforter
which was a new and different article of commerce, thus a
substantial transformation had occurred.  This cited scenario is
different from the instant scenario since a comforter envelope is
cut and assembled in Pakistan and sent to Canada for minor
processing operations.  There is no new and different article of
commerce in this case.  Thus, the merchandise at issue is subject
to its last substantial transformation in Pakistan and as such is
a product of Pakistan.

HOLDING:

     The country of origin of the merchandise in question is
Pakistan.  

     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 connection, with the
ruling 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