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HQ 087482

October 5, 1990

CLA-2 CO:R:C:G 087482 CC


Mr. Gerard B. Nicolas
Vice President
BONI F c/o Ms. Jean-Noel
Haiti Consulate
60 E. 42nd St.
Rm. 1365
New York, N.Y. 10017

RE: Country of Origin of surgical towels. Operating; disposable

Dear Mr. Nicolas:

This letter is in response to your inquiry of June 6, 1990, requesting a country of origin determination for a surgical towel. A sample was submitted for examination.


The submitted sample, designated by you as an operating room towel (O R TOWEL) or surgical disposable towel, is a surgical towel made of 100 percent cotton woven fabric. It is blue and measures approximately 18 inches by 28 inches.

You state that the fabric is produced in China, Pakistan or India and is shipped to Haiti on rolls 36 inches by 100 yards. In Haiti the fabric is cut to length and width and hemmed on three or four sides to create the towels. Then the towels are washed, shrunk, dried, dusted, folded, and packed. They will be sterilized in the United States. You state that the direct costs of production in Haiti will be more than 35 percent of the value of the article.


What is the country of origin of the submitted merchandise?


Section 12.130 of the Customs Regulations (19 CFR 12.130) 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. A 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.

In HRL 086132, dated February 22, 1990, we ruled that cutting, hemming, and performing finishing operations on surgical towels did not constitute substantial manufacturing or processing operations; consequently, no substantial transformation took place where these operations were performed. Therefore the surgical towel at issue is not substantially transformed in Haiti, and the country of origin is the fabric producing country.


The country of origin of the submitted merchandise is the fabric producing country (China, Pakistan, or India).

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 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. 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).


John Durant, Director

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