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

N348034
May 12, 2025
OT:RR:NC:N4:463
CATEGORY: Country of Origin Kevin Ding ABS International Inc. 13 Hua Shi Hu Road, Yang Cheng Hu Town Suzhou 215138 China RE: The country-of-origin determination of a pillow; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Ding: This ruling is being issued in response to your letter dated April 21, 2025, requesting a country-of-origin determination on behalf of your client, Medline Industries, Inc., for a pillow. A sample and a product description were provided. The subject article is identified as a pillow insert, item number ABS2504KE-P001. The pillow has a man-made fiber non-woven shell with heat bonded edges and is stuffed with a 100% polyester fill. The pillow measures approximately 20" (L) x 14" (H). The manufacturing operations are as follows: The fabric is formed in Vietnam. It is exported to China where it is cut, the edges heat bonded to form a pillow shell, and the pillow shell filled with Chinese-origin fiber fill and heat bonded shut. The pillow insert is then 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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. ? 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 the purpose 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 fabric comprising the pillow is formed in a single country, the origin of the pillow is conferred by the origin of the fabric, which in this case is Vietnam. The country of origin of the subject pillow, item number ABS2504KE-P001, 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 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