Country of origin determination for a pillow; 19 CFR 102.21(c)(2); tariff shift

N345210 January 23, 2025 OT:RR:NC:N4:463 CATEGORY: Origin Hailee Wang Shanghai Sunwin Industry Group Co., Ltd. No. 17, Lane 688 Hengnan Rd., Minhang District Shanghai 201112 China RE:      Country of origin determination for a pillow; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Wang: This ruling is being issued in response to your letter dated January 16, 2025, requesting a country of origin determination for a decorative pillow that will be imported into the United States.  In lieu of samples, pictures, a manufacturing flow chart and a product description were provided. FACTS The subject article is identified as a Christmas Tree Dec Pillow, item number 377068, and is described as a decorative pillow made of 100% polyester knit fabric with a 100% polyester fiber fill, that measures approximately 18" (L) x 18" (W).  The pillow face has a machine-embroidered Christmas tree and small sewn-on pom-poms extending from the top-to-bottom edge and a small, zigzag, red applique edge treatment. The manufacturing operations are as follows:  The 100% polyester knit fabric is formed and printed in China, and subsequently exported to Vietnam.  In Vietnam, the fabric is cut, a Christmas tree is embroidered, small pom-poms are attached to the tree, the edge treatment is sewn on, and the pillow shell is sewn.  The pillow is then filled with fiber fill, sewn shut, and subsequently inspected and packaged for export to the United States. ISSUE: What is the country of origin of the subject merchandise? 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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, “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, “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 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.   The “fabric-making process” is defined in 102.21(b)(2) as follows: Fabric-making process.  A fabric-making process is 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 good is formed in a single country, China, then the terms of the tariff shift requirement, are met, so the country of origin is China. HOLDING: The country of origin of the Christmas Tree Dec Pillow, item number 377068, 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 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