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NY 812920

Aug. 7, 1995

CLA-2-61:S:N:N5:361 812920

Mr. Harold Loring
Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue
New York, N. Y. 10167

RE: The country of origin of T-shirts and pullovers made in the Maldives and Sri Lanka.

Dear Mr. Loring:

In your letter dated July 20, 1995, on behalf of Mast Industries, Inc. you requested a country of origin determination for a knit T-shirt and pullover.

The garments will be manufactured in the both the Maldives and Sri Lanka. Both garments will be cut into component parts in the Maldives, and sewn into the completed garments in Sri Lanka. The bolts of cloth from which the pattern parts are cut will not be marked with the pattern prior to importation in the Maldives. The parts will be sewn together and the garments finished in Sri Lanka.

For these garments, cutting the fabric to pattern is a substantial transformation, changing fabric into garment parts. The simple attaching of those parts is not considered a substantial transformation, therefore, the country of origin of the garments is the Maldives.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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