Country of origin of curtains, priscillas, and bedspreads

HQ 084772 July 21, 1989 CLA-2 CO:R:C:G 084772 CC CATEGORY: Classification Mr. Steven L. Markowitz President Max Kahn Curtain Corporation 261 Fifth Avenue New York, N.Y. 10016 RE: Country of origin of curtains, priscillas, and bedspreads Dear Mr. Markowitz: This letter is in response to your inquiry of May 10, 1989, requesting visa, country of origin, and classification information concerning curtains, priscillas, and bedspreads. FACTS: In your letter, you described two fact patterns. The first fact pattern was that fabric from Pakistan, China, or Thailand would be shipped to the United States for dyeing or printing. Then the fabric would be shipped to Haiti to be manufactured into curtains, priscillas, and bedspreads in Haiti, and the finished goods would be imported into the United States. The second fact pattern is the same as the first, except that the fabric would be imported from Korea and then would be shipped to Haiti for storage before being dyed or printed in the United States. No samples or specific descriptions of the goods to be imported was provided to us. ISSUE: What is the country of origin of the merchandise at issue? LAW AND ANALYSIS: In the absence of samples and specific descriptions of the goods to be imported, we are unable to issue a binding ruling concerning country of origin or provide you with information concerning visa requirements or classification. We are able to comment on country of origin, based on the information provided to us. Country of origin is determined by the application of Section 12.130 of the Customs Regulations. In determining the country of origin of textile and textile products which consist of materials produced or derived from, or processed in, more than one country, the imported article is considered to be a product of the country in which the last substantial transformation took place. A substantial transformation of a textile or a textile product is said to occur if a commodity undergoes a transformation by means of substantial manufacturing or processing into a new and different article of commerce. Under 19 CFR 12.130(e), the cutting of fabric into parts and the assembly of those parts into the complete article will result in the processing country being considered the country of origin. From the information you provided to us, we assume that unmarked and uncut fabric will be cut and sewn into the finished articles in Haiti. Thus, it appears that the country of origin of the finished curtains, priscillas, and bedspreads would be Haiti. The country of origin would be the same for both fact patterns. Based on the information provided to us, it appears that the country of origin of the finished articles would be Haiti. Sincerely, John Durant, Director Commercial Rulings Division