Country of origin determination for a bed pillow; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis

N349417
June 12, 2025
OT:RR:NC:N2:349
CATEGORY: Origin Mr. Alfred Fang Indocount Global Room 1205, West Nanjing Road Shanghai 200003 China RE: Country of origin determination for a bed pillow; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis Dear Mr. Fang: This is in reply to your letter dated May 26, 2025, requesting a country of origin determination for a bed pillow, which will be imported into the United States. Diagrams and photographs were provided in lieu of a sample. FACTS: The subject merchandise, the “Soft Surrounded Feather Pillow,” is a bed pillow with an outer surface of 100 percent cotton woven fabric and a sewn-in inner fabric of 100 percent polyester woven fabric. The polyester woven fabric is sewn into the outer seam. The space between the polyester fabric and cotton fabric is filled with 1.5 denier polyester staple fiber. The space within the polyester woven fabric is filled with 95 percent grey duck feather and 5 percent down. The pillow measures 20 X 28 inches. The manufacturing operations for the pillow are as follows: India Cotton woven fabric (outer shell) is formed. Cotton woven fabric (outer shell) is exported on rolls to China. China Cotton woven fabric (outer shell) is bleached with down proof treatment. Polyester woven fabric (inner fabric) is formed and bleached with down proof treatment. Polyester staple fiber is manufactured. Grey duck feather and down are sourced.

Fabrics are cut and assembled by sewing. Outer chamber is stuffed with polyester staple fiber Inner chamber is stuffed with grey duck feather and down. Outer pillow shell is sewn closed. Finished pillow is 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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). 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:” Noting that the bed pillows are classified under subheading 9404.90.10, Harmonized Tariff Schedule of the United States (HTSUS), 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 19 CFR 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.” Subheading 9404.90.10, HTSUS, is not included in the paragraph (e)(2) exception. The pillow is made of two fabrics: the outer cotton fabric woven in India and the polyester fabric woven in China. In this case, however, the polyester fabric is disregarded in accordance with Section 102.13, the De Minimis rule.

Section 102.21(c), "General Rules," inter alia, state the requirements or conditions of Sections 102.12 through 102.19, where appropriate, are applicable when determining origin under Section 102.21(c)(1) through (5). Section 102.13 "De Minimis," states the following, in pertinent part: (c) Foreign components or materials that do not undergo the applicable change in tariff classification set out in Section 102.21 or satisfy the other applicable requirements of that section when incorporated into a textile or apparel product covered by that Section shall be disregarded in determining the country of origin of the good if the total weight of those components or materials is not more than 7 percent of the total weight of the good. You have indicated the polyester fabric represents 3.2 percent of the total weight of the pillow. Therefore, as the polyester fabric does not constitute more than 7 percent of the total weight of the pillow, the fabric is disregarded in determining the country of origin of the pillow. As the remaining fabric, the cotton woven fabric, is formed in a single country, that is, India, as per the terms of the tariff shift requirement, country of origin is conferred in India. HOLDING: The country of origin of the “Soft Surrounded Feather Pillow” is India 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