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Please determine the origin of this product, as per rules of origin mandated under the Customs Act and D-Memo. Please justify your answer as per

Please determine the origin of this product, as per rules of origin mandated under the Customs Act and D-Memo. Please justify your answer as per rules and regulations.

Raw cotton exported from Egypt to China.

The cotton was only processed and cut-to size in China in 45 yard rolls.

The rolls were exported to Vietnam to produce cottons shirts.

The buttons on the shirts were imported into Vietnam from Spain.

Final product exported from Vietnam to USA, and trans-shipped to Toronto, Canada.

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