Country of origin of women's pants; 75% polyester/25% cotton; fabric woven and printed or dyed in Taiwan; fabric cut into component pieces in Singapore; assembly by sewing in Malaysia; packaging in Singapore; 19 CFR 12.130; mere assembly not substantial transformation.

HQ 951437 July 17, 1992 CLA-2 CO:R:C:T 951437 SK CATEGORY: Classification Judith A. Schechter Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, N.Y. RE: Country of origin of women's pants; 75% polyester/25% cotton; fabric woven and printed or dyed in Taiwan; fabric cut into component pieces in Singapore; assembly by sewing in Malaysia; packaging in Singapore; 19 CFR 12.130; mere assembly not substantial transformation. Dear Ms. Schechter: This is in response to your letter of March 27, 1992, on behalf of your client, Orit Imports, Inc., requesting the country of origin of two styles of women's pants. Samples of the completed articles, as well as samples of their constituent parts, have been submitted to this office for examination. FACTS: The articles at issue are identified as styles "Grand" and "Signiture" ("Missy Pants") and are made from 75% polyester and 25% cotton. The pants feature a wide elasticized waistband with the rib on the outside of the band and two front pockets. The bottoms of the pant legs are hemmed but not elasticized. Both pants resemble sweat pants in appearance and fit. The fabric for these garments will be woven and printed or dyed in Taiwan with no lines of demarcation. The fabric will be sent to Singapore where it will be cut into garment components. The components and trim (i.e., labels) will be sent to Malaysia for assembly by sewing. The finished garments will be returned to Singapore for packaging and export to the United States. The relative costs of the various production operations for style "Signiture" are as follows: Piece Goods (Taiwan) 54% Cutting (Singapore) 6% Sewing (Malaysia) 19% - 2 - Packaging (Singapore) 6% Accessories (Taiwan) 12% Profit (Singapore) 3% __________ 100% The relative costs of the various production operations for style "Grand" are as follws: Piece Goods (Taiwan) 54% Cutting (Singapore) 6% Sewing (Malaysia) 19.5% Packing (Singapore) 6% Accessories (Taiwan) 11.5% Profit (Singapore) 3% __________ 100% 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 082787, dated March 9, 1989, which reached a similar conclusion with regard to a jogging suit. The assembly process in Malaysia involving the sewing together of components cut from fabric in Singapore 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 - 3 - Singapore 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 the subject merchandise is Singapore. 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 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