Classification and country of origin determination for duvet cover and sham set; 19 CFR 102.21(c)(2); tariff shift

N349197
June 6, 2025
OT:RR:NC:N2:349
CATEGORY: Origin Ms. Hanyuan Tseng TCM Logistic Services Inc 4573 Deerfield Terrace Fremont, CA 94538 RE: Classification and country of origin determination for duvet cover and sham set; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Tseng: This is in reply to your letter dated May 19, 2025, requesting a classification and country of origin determination on behalf of your client, E & E Co. Ltd DBA JLA Home, for a duvet cover and sham set, which will be imported into the United States. Your request was submitted with a sample. The sample will be returned to you, as requested. FACTS: The subject merchandise consists of a duvet cover and 2-piece sham set. You state the set does not yet have an item number or name assigned. The duvet cover and shams are each constructed with a front panel of 100 percent cotton, dyed, dobby woven fabric with a dot design pattern and back panel(s) of 100 percent cotton, dyed, plain woven fabric. The duvet cover has a single back panel, knife edge and an opening at the bottom end with a ten-button closure. The shams are constructed with two back panels that slightly overlap at the center and a knife edge. The Full/Queen duvet cover measures 90 x 87 inches, and the pillow shams measure 26 x 20 inches. The duvet cover and 2-piece sham set is packed for retail sale in an envelope style self-fabric bag with a hook and loop closure sized to fit the folded set. The manufacturing operations for the duvet cover and shams are as follows: China Dobby weave cotton face fabric is woven and dyed. Plain woven cotton back fabric is woven and dyed. Both face and back fabrics are shipped in rolls to Pakistan.

Pakistan Fabrics are cut and assembled by sewing into finished duvet cover, shams and bag. Finished duvet cover and shams are inspected, folded, packaged and shipped 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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). At the outset, we consider the “Jacquard Full/Queen Duvet Cover and 2-piece Sham Set” to be a set under the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined separately if there is not a single country of origin for the entire set. 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 is inapplicable. 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 6301 – 6306 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 is the country, territory or insular possession in

which the fabric comprising the good was formed by the fabric-making process. The “fabric-making process” is defined in 102.21(b)(2) as follows: 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. Based on the information provided in your letter the duvet cover is classified under subheading 6302.31, HTSUS, and the pillow sham(s) are classified under subheading 6304.92, HTSUS. Subheadings 6302.31 and 6304.92, HTSUS, are not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabrics comprising the duvet cover and pillow shams are formed in a single country, that is, China, the country of origin is conferred in China. HOLDING: The country of origin of the duvet cover and pillow shams set is China pursuant to 19 CFR 102.21(c)(2). The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly 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. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (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 the Customs and Border Protection Regulations (19 C.F.R. 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
(for) Steven A. Mack Director National Commodity Specialist Division