CLA-2 CO:R:C:G 087138 HP

Mr. Allan Gordon
President
PERFORMANCE TRADING
An affiliate of Jefferson Trading Co.
520 SO. LAFAYETTE PARK PLACE, SUITE 200
LOS ANGELES, CA 90057

RE: HRL 086665 affirmed. Country of origin of diapers. Folding operations distinguishes construction from that of towels.

Dear Mr. Gordon:

This is in reply to your letter of May 11, 1990, requesting clarification of HRL 086665 of March 23, 1990, with respect to a recently discovered mistake of fact.

FACTS:

In HRL 086665, we stated the merchandise at issue to consist of

100% cotton diapers, measuring in final form 37.47cm x 53.34 cm (14 " x 21").

The fabric, woven in China, is exported through Hong Kong to either Zimbabwe or Mozambique in piece goods. The fabric is 2 ply, 92cm (35.88") wide, and is constructed of a double warp weave. You state that the fabric has a value ranging from approximately 52 to 62 per meter, cost and freight ($3.38 to $4.09 per dozen). No lines of demarcation exist.

In either Zimbabwe or Mozambique, the fabric is cut to width (- the original width) and length. The top of the fabric is folded of the distance to the bottom, and the bottom is folded of the distance to the top. This creates a fabric 6 ply in the 43% center panel and 2 ply in the two 28.5% end panels. Where extra layers are required, additional panels are inserted in the center (8 ply). This fabric is then sewn lengthwise and of the distance from the top, hemmed on all four sides, and packaged as a final product. Assuming the fabric cost of 62, the cost of these operations is $6.30 per dozen FOB.

You now inform us that:

1. Country 2 now may be Zimbabwe, Mozambique, Lesotho or Namibia; 2. You have negotiated prices on the lower end of the scale we originally quoted; 3. The fabric is still cut length wise, but is only folded over width wise; and 4. The fabric is hemmed at the top and bottom only, not all four sides;

and inquire as to whether this would change the result we found in our original ruling.

ISSUE:

Whether the additional information changes our previous country of origin determination?

LAW AND ANALYSIS:

1. The identity of Country 2 would not change a country of origin determination, for duty and quota purposes, under 12 C.F.R. 130.

2,3&4. It is our opinion that the finished product would still be a product of Country 2. Although the processing is less than originally thought, the folding operations, and, where applicable, the insertion of additional layers during assembly, still changes the merchandise from cotton fabric to children's diapers. These operations distinguish the diaper manufacturing operations from those of, for example, towels.

HOLDING:

As a result of the foregoing, the diapers are still considered a product of Country 2. Pursuant to 19 C.F.R. 177.9, HRL 086665 of March 23, 1990, is affirmed.


Sincerely,


JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION