CLA-2 CO:R:C:G 087532 CMR
Alan G. Lebowitz, Esq.
Harold I. Loring, Esq.
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, New York 10017
RE: Country of origin of a crew neck fleece top
Dear Messrs. Lebowitz and Loring,
This ruling is in response to your submission of July 9,
1990 [supplemented by an August 30, 1990, submission], on behalf
of Mamiye Brothers, Inc., requesting a ruling on the country of
origin of a crew neck fleece top. Samples were received with
your submission.
FACTS:
According to your submission, the garment at issue is will
be manufactured in the following manner:
In Malaysia:
(1) two different fabrics will be knit (i.e., fleece-
knit and ribbed-knit piece goods;
(2) the fabrics will be dyed and, in the case of the
fleece-knit fabric, also printed;
(3) the printed fleece fabric and ribbed-knit fabric
will be wound on bolts ready for shipment;
(4) a portion of the fleece-knit fabric (which will
eventually serve as fronts) will be cut into
rectangular shapes;
(5) the rectangular shapes will be embellished with
plastic ornamental buttons, and appliques (e.g.,
in the shape of a "K") of Malaysian origin;
(6) the embellished rectangular shapes and the balance
of the piece goods on bolts will be shipped to
Panama
-2-
In Panama:
(1) the fleece-knit fabric on bolts will be cut into
component parts (i.e., back and sleeves);
(2) the ribbed-knit fabric will be cut into component
parts (i.e., collar, cuffs, bottom);
(3) the embellished rectangular shapes will be
fabricated into fronts by cutting out a neck and
armholes;
(4) the components will be assembled into the finished
garment by machine sewing in a series of both
single-needle and merrow-overlock stitching;
(5) the garments will be finished by the sewing in of
labels, inspecting, folding, and packing.
ISSUE:
Is the country of origin of the finished crew neck fleece
top Malaysia or Panama?
LAW AND ANALYSIS:
Volume 19 of the Code of Federal Regulations, section 12.130
(19 CFR 12.130), sets out the criteria for determining the
country of origin of imported textile goods. Section 12.130(e)
deals specifically with manufacturing or processing operations.
Its relevant provisions provide:
(1) An article or material usually will be a product of a
particular foreign territory or country, or insular
possession of the U.S., when it has undergone prior to
importation into the U.S. in that foreign territory or
country, or insular possession any of the following:
(iv) Cutting of fabric into parts and the assembly of
those parts into the completed article
The cutting of the fabric and assembly of the garment in
Panama falls within the above provision. We believe the time
involved in the cutting and assembly of the garment in Panama far
outweighs the time involved in the cutting and embellishment of
the rectangular piece which will become the front of the garment.
The fact that one rectangular piece is cut in Malaysia and
minimally embellished is insufficient to prevent the cutting and
assembly done in Panama from establishing Panama as the country
of origin.
-3-
HOLDING:
The country of origin of the subject garment, produced as
described above, is Panama.
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
Commercial Rulings Division