Classification and country of origin of boys' knit acrylic sweaters; panels knitted in different countries; substantial transformation occurs in two different countries; assembly into the completed article is not sufficient to constitute a substantial transformation within purview of 19 CFR 12.130; essential character; country of origin will be predicated on where garment last underwent significant processing.

Reasoning

Classification and country of origin of boys' knit acrylic sweaters; panels knitted in different countries; substantial transformation occurs in two different countries; assembly into the completed article is not sufficient to constitute a substantial transformation within purview of 19 CFR 12.130; essential character; country of origin will be predicated on where garment last underwent significant processing.

Cite this ruling

CBP Ruling 956625 (6110303015): Classification and country of origin of boys' knit acrylic sweaters; panels knitted in different countries; substantial transformation occurs in two different countries; assembly into the completed article is not sufficient to constitute a substantial transformation within purview of 19 CFR 12.130; essential character; country of origin will be predicated on where garment last underwent significant processing.

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