The country of origin of a quilt, 19 CFR 102.21(c)(5); last country

N344771 January 13, 2025 OT:RR:NC:N4:463 CATEGORY: County of Origin Stacy Swenson Peking Handicraft Inc. 10590 Wayzata Blvd. Minnetonka, MN 55305 RE:      The country of origin of a quilt, 19 CFR 102.21(c)(5); last country Dear Ms. Swenson: This ruling is being issued in response to your letter dated December 19, 2024, requesting a country-of-origin determination for a quilt on behalf of your client Target Corp.  In lieu of a sample, pictures and a product description were provided. Based upon the provided information, the subject article is a Full/Queen Channel Stitch Velvet Quilt Cream – Threshold, with product number 060-15-3905.  The face fabric is 100% woven cotton velvet, and the back fabric is 100% cotton woven fabric.  The fill is 100% polyester fiber fill.  The quilt measures 92" x 88". The manufacturing operations are as follows: CHINA: The face fabric yarn is woven into 100% cotton velvet fabric. The fabric is exported to Vietnam. VIETNAM: The face fabric is inspected. The back fabric yarn is woven into 100% cotton fabric. The 100% polyester fiber fill is produced. The face fabric, back fabric and fill are placed on a multi-needle quilting machine. The quilted fabric is cut to size. The edges are sewn shut. The quilt is washed, inspected and packaged for export to the United States. COUNTRY OF ORIGIN – LAW AND ANALYSIS: 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 for purposes of the customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.  Section 3592 has been described as Congress’s expression of substantial transformation as it relates to textile and apparel products.  Section 102.21 of the Code of Federal Regulations (19 CFR 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 CFR 102.21(c). Paragraph (c)(1) states that “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.”  As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 does not apply. Paragraph (c)(2) states that “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) in pertinent part states that “The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:” HTSUS     Tariff shift and/or other requirements  9404.90 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 quilt is not among those subheadings listed in the paragraph (e)(2) exception to the above tariff shift rule. The “fabric-making process” is defined in 19 CFR 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.”  Since the fabric comprising the quilt is not formed in a single country, Section 102.21(c)(2) does not apply. Paragraph (c)(3) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: if the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or except for fabrics of chapter 59 and goods of headings 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6307.10, 6307.90, 9404.90, and 9619.00.31-33 if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.” Since the subject quilt is neither knit to shape nor wholly assembled in a single country, Section 102.21 (c)(3) does not apply. Paragraph (c)(4) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory or insular possession in which the most important assembly or manufacturing process occurred.”  In the case of the subject quilt, the most important manufacturing process occurs at the time of fabric making.  The fabrics for the subject quilt are sourced in more than one country; the face fabric is made in China and the back fabric and fill are made in Vietnam. As no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4). Paragraph (c)(5) states that “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.”  Accordingly, in the case of the subject quilt, the country of origin is conferred by the last country in which an important manufacturing assembly occurred—that is, Vietnam.  Therefore, the country of origin of the Full/Queen Channel Stitch Velvet Quilt Cream – Threshold quilt, with product number 060-15-3905, is Vietnam. 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 CFR 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