The country of origin of undergarments from Israel

NY L87408 September 21, 2005 MAR-2 RR:NC:TAB:354 L87408 CATEGORY: Marking Mr. Chris Tiwari HJM International Corp. 153-39 Rockaway Blvd. Jamaica, NY 11434 RE: The country of origin of undergarments from Israel Dear Mr. Tiwari: In your letter dated August 18, 2005, written on behalf of your client, M.A.F. Intimate Inc., you requested a country of origin marking ruling of undergarments from Israel. You have submitted a sample of a woman’s knit-to-shape underwear panty, style name MAF. You state that the yarns used to produce the panty are a product of Israel. In Israel, a tubular knit fabric is constructed which features a ¾ inch hemmed waistband, and lines of demarcation for the leg openings. Leg openings are then cut out in Israel. Once the leg openings are made, this process also results in the creation of the crotch area of the panty. The garment will then be sent to China, where the crotch area will be sewn closed on one side to create the finished undergarment, and the leg openings will be hemmed. The country of origin for textile and apparel products of Israel is determined by applying Section 12.130 of the Customs Regulations. Pursuant to Section 12.130(b), a textile or textile product which consists of materials produced or derived from, or processed in, more than one foreign territory or country, shall be a product of that foreign territory or country where it last underwent a substantial transformation. A textile or textile product will be considered to have undergone a substantial transformation if it has been transformed by means of substantial manufacturing or processing operations into a new and different article of commerce. Section 12.130(e)(2)(iii), provides that an article or material usually will not be considered to be a product of a particular foreign territory or country by virtue of merely trimming and/or joining together by sewing, looping, or other means of attaching otherwise completed knit-to-shape component parts produced in a single country…” Similarly, in the instant case, the underwear panties will be a product of Israel, where the tubes are knit-to-shape and the leg openings are cut. The operations performed in China are simple sewing operations and do not possess the requisite degree of complexity to be deemed substantial manufacturing processes for purposes of conferring country of origin status. In this regard, the country of origin of the subject underwear is Israel. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Deborah Marinucci at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division