N350473 N3 Ruling Active

Country of origin determination for microfiber wipe cloths; 19 CFR 102.21(c)(2); tariff shift

Issued July 14, 2025 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1994, 6307.10, 2025, 1996, 3592

Headings: 1994, 2025, 1996, 6307, 3592

Product description

The subject merchandise, item# 92000F, “Microfiber Wipe,” is a 480-piece pack of disposable cleaning cloths intended to be used to disinfect and sanitize surfaces or objects. The cloths consist of two layers of 100 percent polyester knit fabric that are bonded together by ultrasonic welding. The white cloths have pinked edges and measure approximately 12 x 12 inches. The cleaning wipes are sold in bulk to Medline Inc. The manufacturing operations for the “Microfiber Wipe,” item# 92000F, are as follows: China: Fabric is formed by knitting. Fabric is shipped in rolls to Vietnam. Vietnam: Two layers of fabric are bonded together by ultrasonic welding. The bonded fabrics are ultrasonically cut to size with pinked edges. Quality inspection is conducted. The finished cleaning wipes are packaged in a plastic bag and corrugated box. The finished cleaning wipes are shipped to United States.

CBP rationale

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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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:” The “Microfiber Wipe,” is classified under subheading 6307.10, Harmonized Tariff Schedule of the United States (HTSUS). Paragraph (e)(1) of Section 102.21, 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 6307.10 The country of origin of a good classifiable under subheading 6307.10 is the country, territory, or insular possession in which the fabric comprising the good is formed by a 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. As the fabric forming the cleaning wipes is formed by the fabric-making process in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.

Full text

N350473
July 14, 2025
OT:RR:NC:N2:349
CATEGORY: Origin Ms. Selina Xu Aquastar Inc. DBA Concept Manufacturing 13417 Benson Ave. Chino, CA 91710 RE: Country of origin determination for microfiber wipe cloths; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Xu: This is in reply to your letter dated June 20, 2025, requesting a country of origin determination for microfiber wipes, which will be imported into the United States. Photographs were provided in lieu of the sample. FACTS: The subject merchandise, item# 92000F, “Microfiber Wipe,” is a 480-piece pack of disposable cleaning cloths intended to be used to disinfect and sanitize surfaces or objects. The cloths consist of two layers of 100 percent polyester knit fabric that are bonded together by ultrasonic welding. The white cloths have pinked edges and measure approximately 12 x 12 inches. The cleaning wipes are sold in bulk to Medline Inc. The manufacturing operations for the “Microfiber Wipe,” item# 92000F, are as follows: China: Fabric is formed by knitting. Fabric is shipped in rolls to Vietnam. Vietnam: Two layers of fabric are bonded together by ultrasonic welding. The bonded fabrics are ultrasonically cut to size with pinked edges. Quality inspection is conducted. The finished cleaning wipes are packaged in a plastic bag and corrugated box. The finished cleaning wipes are shipped to United States.

ISSUE: What is 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:” The “Microfiber Wipe,” is classified under subheading 6307.10, Harmonized Tariff Schedule of the United States (HTSUS). Paragraph (e)(1) of Section 102.21, 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 6307.10 The country of origin of a good classifiable under subheading 6307.10 is the country, territory, or insular possession in which the fabric comprising the good is formed by a 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. As the fabric forming the cleaning wipes is formed by the fabric-making process in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. HOLDING: The country of origin of the “Microfiber Wipe,” item# 92000F, is China pursuant 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,
James Forkan Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

H354212 May 28, 2026

Appraisement of Zircon from Australia; Computed Value Method

H354073 May 26, 2026

Dear Ms. Sugama This is in response to your October 9, 2025, request for a binding ruling, on PB” or “importer”) regarding the proper behalf of Kumho P&B Chemicals, Inc. (“K method of appraisement for prospective entries of bagged and bulk epoxy resins manufactured in South Korea. The importer has asked that certain information submitted in connection with this ruling be treated as confidential. Inasmuch as this request conforms to the 9 C.F.R. § 177.2(b)(7), the request for confidentiality is approved. The requirements of 1 information contained within brackets in this ruling or in the attachments to the ruling request, forwarded to our office, will not be released to the public and will be withheld from published version of this ruling. FACTS KPB is a non-resident importer and manufacturer that will be importing bulk and bagged epoxy resins into the United States. KPB produces five types of epoxy resins in liquid epoxy resins; (2) solid epoxy resins; (3) solution epoxy resins; South

N361128 May 19, 2026

The country of origin of infrared forehead thermometers

N360834 May 18, 2026

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

H358368 May 15, 2026

Country of Origin; Finished Leather

H347696 May 13, 2026

Method of appraisement for reusable transport tanks

H350905 May 13, 2026

Transaction Value; Transaction Value of Identical or Similar Merchandise; Imported Aircraft Engine Parts; No Sale

H349649 May 11, 2026

“First sale” appraisement; imported automotive parts

N360973 May 7, 2026

Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift

N360927 May 6, 2026

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

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →