HRL 088395 revoked. Country of origin of diapers.

HQ 952349 August 17, 1992 CLA-2 CO:R:C:T 952349 HP CATEGORY: Classification 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