The country of origin determination of a pillow; 19 CFR 102.21(c)(2); tariff shift

N344837 January 14, 2025 OT:RR:NC:N4:463 CATEGORY: Country of Origin Amber Liu Shanghai Sunwin Industry Group Co., Ltd. Shanghai 201112 China RE:      The country of origin determination of a pillow; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Liu: This ruling is being issued in response to your letter dated December 25, 2024, requesting a country-of-origin determination for a pillow.  In lieu of a sample, a product description and picture were provided. The subject article is identified as the Adorable Dog Shaped Pillow, item number 25C6SWTP04.  It is a decorative pillow in the form of a small, long, short-haired dog with large floppy ears and a short upright tail.  It has a beige 100% polyester knit plush outer fabric (210 gsm) and a non-removable dark green 100% polyester tufted green sweater with two embroidered strings of multi-colored Christmas tree lights.  The pillow is stuffed with 100% polyester fiber fill.  The pillow measures approximately 20" (L) x 13" (H) x 3" (D) and weighs approximately 0.8 lbs. The manufacturing operations are as follows:  The two fabrics that comprise the pillow shell are made in China.  They are exported to Vietnam where they are cut, sewn and filled with Vietnamese-origin fiber fill prior to packaging and 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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.”  Since 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: The following rules will 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.   The subject pillow is not classified among the paragraph (e)(2) exceptions to the above tariff shift rule.  In accordance with the tariff shift rule above, since the fabrics comprising the pillow are formed in a single country, the origin of the pillow is conferred by the origin of the fabrics, which in this case is China.  The country of origin of the subject Adorable Dog Shaped Pillow, item number 25C6SWTP04 is China. 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 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