CLA-2 CO:R:C:T 952349 HP
Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors at Law
39 Broadway
New York, NY 10006
RE: HRL 088395 revoked. Country of origin of diapers.
Dear Mr. Peterson:
This is further to your letter of December 17, 1990. That
letter concerned the country of origin determination of diapers,
produced in the People's Republic of China and/or Guatemala.
Please reference your client Pro Diaper Inc., of Clackamas,
Oregon. We have had occasion to review your request, and have
determined that our response was issued in error.
FACTS:
The merchandise at issue consists of children's diapers
produced in Guatemala from 100% woven Chinese fabric. In your
letter of December 17, 1990, at 2, you stated:
Pro Diaper will purchase 100% cotton
woven fabric piece goods made in the People's
Republic of China (PRC) and ship them to
Guatemala, where they will be manufactured
into reusable cotton diapers for infants.
The cotton fabric will be plain, and will
feature no lines of demarcation or other
distinguishing factors dedicating the fabric
to a particular use.
On April 1, 1991, we issued HRL 088395, ruling that the
operations taking place in Guatemala on the fabric described
above constituted a substantial transformation of the Chinese
fabric into Guatemalan diapers.
Subsequent to the issuance of HRL 088395, it was brought to
our attention that the cloth being used in the manufacture of the
diapers in Guatemala was in fact quite dissimilar to the cloth
described in your letter of December 17, 1990. Upon examination
of samples from various shipments of diapers, this allegation was
confirmed. As final verification, in your country of origin
ruling request of June 11, 1992 (assigned Headquarters control
number 952009), you requested a diaper country of origin ruling
for two-ply fabric, woven 34 inches wide in alternating bands of
single ply and double ply material.... The different plys [sic.]
... are made by stitch changes in automatic looms. In a
footnote, you state:
This fabric is the same fabric used to
manufacture the diapers described in a
previous Pro Diaper ruling request dated
December 17, 1990, which resulted in the
issuance of Customs Headquarters Ruling
088395 of April 1, 1991. [Underscoring in
original and emphasis added.]
ISSUE:
Whether HRL 088395 was issued in error?
LAW AND ANALYSIS:
The holding in any ruling issued under Part 177 of the
Customs Regulations applies only to the specific factual
situation and merchandise identified in the ruling request. This
position is clearly set forth in 177.9(b)(1), Customs
Regulations (19 C.F.R. 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.
As we informed you in the closing paragraphs of HRL 088395,
should it subsequently be determined that the information
furnished is not complete and does not comply with 19 C.F.R.
177.9(b)(1), the ruling will be subject to modification or
revocation. Noting the preciseness to which a country of origin
determination relies, it is our opinion that the discrepancy
between your original description of the Chinese fabric and the
evidence before us today is fatal to your original claim.
HOLDING:
As a result of the foregoing, HRL 088395 is revoked and is
void ab initio.
Sincerely,
John Durant, Director
Commercial Rulings Division