Country of origin determination for a mattress topper; 19 CFR 102.21(c)(2); tariff shift

N350538
July 15, 2025
OT:RR:NC:N2:349
CATEGORY: Origin Ms. Yaping Shan Hangzhou Joyce Household Textiles Co.,Ltd. No.2675 Xinluo Road, Xintang Street, Xiaoshan District, Hangzhou 311201 China RE: Country of origin determination for a mattress topper; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Shan: This is in reply to your letter dated June 24, 2025, requesting a country of origin determination for a mattress topper, which will be imported into the United States. In lieu of a sample, pictures and a product description were provided. FACTS: The subject mattress topper is comprised of a shell of 100 percent cotton woven fabric and is stuffed with 100 percent polyester fiber. The mattress topper has a four-inch gusset and self-fabric corded piping not exceeding 6.35 millimeters on the edges. The mattress topper is available in the following sizes and SKUs: Name SKU Product number Dimensions LH DOWN ALT MATTRESS TOPPER 11204A-T-White 25MPAT01 39" x 75" x 4" TWIN WHITE LH DOWN ALT MATTRESS TOPPER 11204A-TXL-White 25MPATXL02 54" x 75" x 4" FULL WHITE LH DOWN ALT MATTRESS TOPPER 11204A-F-White 25MPAF03 60" x 80" x 4" QUEEN WHITE LH DOWN ALT MATTRESS TOPPER 11204A-Q-White 25MPAQ04 70" x 80" x 4" KING WHITE LH DOWN ALT MATTRESS TOPPER 11204A-K-White 25MPAK05 72" x 84" x 4" CAL KING WHITE

The manufacturing operations are as follows: PAKISTAN The cotton shell fabric is woven. The fabric is exported to China. CHINA The shell fabric is bleached and dyed. The fabric is cut and assembled by sewing into an unfinished shell. Polyester staple fiber is manufactured. The shell is filled with polyester fiber and sewn closed. The finished mattress topper is packaged and exported 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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, “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:” The mattress toppers are classified under subheading 9404.90.81, Harmonized Tariff Schedule of the United States (HTSUS). Paragraph (e)(1), 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 subject mattress toppers are not classified among the paragraph (e)(2) exceptions to the above tariff shift rule. Therefore, as the fabric comprising the mattress topper is formed by the fabric-making process in a

single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan. HOLDING: The country of origin of the subject mattress toppers is Pakistan 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 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 Kim Wachtel at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division