The country of origin of a quilted mattress cover

N344132 December 12, 2024 OT:RR:NC:N4:463 CATEGORY: Country of Origin Jill Lou 58 Britt Ct. Alameda, CA 94502 RE:      The country of origin of a quilted mattress cover Dear Ms. Lou: This ruling is being issued in response to your letter dated November 19, 2024, requesting a country-of-origin determination for a mattress cover.  In lieu of samples, a drawing and manufacturing descriptions of the product were provided. The subject article is a 6-sided mattress cover intended for the manufacture of a mattress with style numbers ITS-MTC-6Side-10-VN (10" high) and ITS-MTC-6Side-12-VN (12" high).  It is comprised of a circular knit top and side panels, and a non-woven bottom panel, all of which are of man-made fibers (polyester, polyethylene, nylon, etc.).  The top and side panels are sewn together, and 3/4 of the bottom and side panels are sewn together, the remaining portion is affixed with a zipper.  The top panel features two knit faces that are held together by yarns traveling back and forth between them, creating designs on both surfaces, and separated by textured stuffing yarns inserted between the two faces during the knitting process to provide the fabric with extra bulk and cushioning, and imparting a quilted effect on the top surface.  The style numbers, sizes and dimensions are as follows: STYLE NOs. SIZES DIMENSIONS   ITS-MTC-6Side-10-VN Twin 38" x 75" x 10"   Twin XL 38" x 80" x 10"   Full 53" x 75" x 10"   Queen 60" x 80" x 10"   King 76" x 80" x 10"   Cal King 72" x 84" x 10"   ITS-MTC-6Side-12-VN Twin 38" x 75" x 12"   Twin XL 38" x 80" x 12"   Full 53" x 75" x 12"   Queen 60" x 80" x 12"   King 76" x 80" x 12"   Cal King 72" x 84" x 12"   The manufacturing operations are as follows: VIETNAM 1.     The three fabrics (top, side and bottom) are formed. 2.     The fabrics are finished, including washing, cleaning, and softening. 3.     The fabrics are shipped in rolls to China. CHINA 1.     The fabrics are cut and sewn. 2.     A zipper is sewn to the side and bottom panels. 3.     The mattress cover is packaged for export to the United States. COUNTRY OF ORIGIN Section 334 of the Uruguay Round Agreements Act (URAA) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products entered, or withdrawn from warehouse for consumption, on and after July 1, 1996.  Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 102.21), implements the URAA.  The country of origin of a textile or apparel product shall be determined by the sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.  (See 19 C.F.R. § 102.21(c)). Paragraph (c)(1) states: “The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.”  Since the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, the country of origin cannot be determined pursuant to paragraph (c)(1) of Section 102.21. Paragraph (c)(2) states: “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement specified for the good in paragraph (e) of this section.” Paragraph (e)(1) provides the rules that apply to determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section.  The applicable rule under 19 C.F.R. 102.21(e)(1) corresponding to heading 9404.90, HTSUS, states: Except for goods of subheading 9404.90 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under subheading 9404.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. We note that the classification of the mattress cover is among those subheadings listed in the paragraph (e)(2) exception to the above tariff shift rule.  Therefore, we will apply the 19 C.F.R. § 102.21(e)(2)(i) exception, which states: (i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing: Since the fabric used to produce the mattress cover was not both dyed and printed, and since this fabric did not undergo two or more of the requisite finishing operations, the country of origin cannot be determined based on (e)(2)(i). We therefore proceed to 19 C.F.R. § 102.21(e)(2)(ii), which states: (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process;  The “fabric-making process” is defined in 19 C.F.R. § 102.21(b)(2) as “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.”  The mattress cover is comprised of three fabrics, which are the result of a fabric-making process as defined in 19 C.F.R. § 102.21(b)(2); this process occurs in Vietnam.  Thus, pursuant to 19 C.F.R. § 102.21(e)(2)(ii), the country of origin of the mattress cover is Vietnam. HOLDINGBased upon the foregoing information and analysis, the country of origin of the 6-sided mattress cover with style numbers ITS-MTC-6Side-10-VN and ITS-MTC-6Side-12-VN is Vietnam. Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of CBP and submit a request for a new ruling in accordance with 19 C.F.R. § 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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 Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division