Country of origin determinations of a comforter; 19 CFR 102.21(c)(2); tariff shift

N349077
June 11, 2025
OT:RR:NC:N4:463
CATEGORY: Origin Hanyuan (Helen) Tseng TCM Logistic Services Inc. 46750 Fremont Blvd., Suite 200 Fremont, CA 94538 RE: Country of origin determinations of a comforter; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Tseng: This ruling is being issued in response to your letter dated May 16, 2025, requesting a country-of-origin determination on behalf of your client, E&E Co. Ltd. dba JLA Home, for a comforter that will be imported into the United States. A sample, pictures, and a product description were provided. FACTS The subject article is identified as the JLA Home Down Alternative Comforter, with item number RN346314. The comforter measures 90" x 90". The face and back fabrics are made of 100% polyester fiber, and it has a 100% polyester fiber fill. The manufacturing operations are as follows: CHINA The polyester fabrics are formed. The polyester fiber fill is produced. The fabrics and fill are exported to Pakistan PAKISTAN The fill is placed between the front and back fabrics and quilted. The comforter is cut, sewn, trimmed, inspected and packaged for export to the United States. COUNTRY OF ORIGIN Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 USC 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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:” Proceeding to 19 CFR 102.21(e), we note that the subject comforter is classified in subheading 9404.40.90, Harmonized Tariff Schedule of the United States (HTSUS). There is no current rule to determine the country of origin of a textile article classified in subheading 9404.40.90, HTSUS. However, prior to 2022, the corresponding HTSUS classification was subheading 9404.90.85, HTSUS. Therefore, we will follow the rule corresponding to this prior classification, below. 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 corresponding to heading 9404.90, HTSUS, 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 “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.” We note that the classification of the comforter (9404.90.85, HTSUS) is among those subheadings listed in the paragraph (e)(2) exception and we therefore apply 19 CFR 102.21(e)(2)(i), 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 fabrics used to produce the comforter were not both printed and dyed and did not undergo two or more of the aforementioned operations, the country of origin cannot be based on (e)(2)(i), above. We proceed to 19 CFR 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; Since the subject comforter is composed of fabrics that were formed in China, it meets the (e)(2)(ii) rule, above, and is thus made in China. HOLDING The country of origin of the JLA Home Down Alternative Comforter, with item number RN346314, 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 CFR 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,
(for) Steven A. Mack Director National Commodity Specialist Division