Country of origin determination for a mattress pad; 19 CFR 102.21(c)(5); last country of assembly

N350539
July 15, 2025
OT:RR:NC:N2:349
CATEGORY: Origin 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 pad; 19 CFR 102.21(c)(5); last country of assembly Dear Ms. Shan: This is in reply to your letter dated June 24, 2025, requesting a country of origin determination for a mattress pad, which will be imported into the United States. In lieu of a sample, pictures and a product description were provided. FACTS: The subject mattress pad is made of three layers: a face fabric of 100 cotton damask striped woven fabric; 100 percent polyester fiberfill; and a back fabric of 100 percent cotton jersey knit fabric. The mattress pad includes a cotton jersey knit skirt with a depth of either 11 or 18 inches and a tunneled elasticized edge. The mattress pad is available in the following models, listed below: LH WATERPROOF MATTRESS PAD 11 IN 11204A-T-White 25MPAT01 39" x 75" x 11" TWIN WHITE LH WATERPROOF MATTRESS PAD 11 IN 11204A-TXL-White 25MPATXL02 39" x 80" x 11" TWIN XL WHITE LH WATERPROOF MATTRESS PAD 11 IN 11204A-F-White 25MPAF03 54"x 75" x 11" FULL WHITE LH WATERPROOF MATTRESS PAD 11 IN 11204A-Q-White 25MPAQ04 60" x 80" x 11" QUEEN WHITE LH WATERPROOF MATTRESS PAD 11 IN 11204A-K-White 25MPAK05 78" x 80" x 11" KING WHITE LH WATERPROOF MATTRESS PAD 11 IN 11204A-CK-White 25MPACK06 72" x 84" x 11" CAL KING WHITE LH WATERPROOF MATTRESS PAD 18 IN 11204B-T-White 25MPBT01 39" x 75" x 18" TWIN WHITE

LH WATERPROOF MATTRESS PAD 18 IN 11204B-TXL-White 25MPBTXL02 39" x 80" x 18" TWIN XL WHITE LH WATERPROOF MATTRESS PAD 18 IN 11204B-F-White 25MPBF03 54" x 75" x 18" FULL WHITE LH WATERPROOF MATTRESS PAD 18 IN 11204B-Q-White 25MPBQ04 60" x 80" x 18" QUEEN WHITE LH WATERPROOF MATTRESS PAD 18 IN 11204B-K-White 25MPBK05 78" x 80" x 18" KING WHITE LH WATERPROOF MATTRESS PAD 18 IN 11204B-CK-White 25MPBCK06 72" x 84" x 18" CAL KING WHITE The manufacturing operations are as follows: PAKISTAN The face fabric is woven. The fabric is exported to China. CHINA The polyester staple fiber is manufactured. The back fabric is knit. Back fabric is laminated to TPU film. Elasticized narrow fabric is formed. The face and back fabrics are bleached and dyed. The fabrics are cut and assembled by sewing. The mattress pad is filled with polyester fiber and sewn closed. The mattress pad 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 pad is classified under subheading 9404.90.81, Harmonized Tariff Schedule of the United States (HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.90.81 was subheading 9404.90.80.

Paragraph (e)(2) of Section 102.21 has not been updated with the current tariff subheadings. Therefore, we follow the rule corresponding to the prior classification, below. See New York Ruling Letter N338830. 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 “fabric-making process” is defined in section 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. Neither subheading 9404.90.80 nor 9404.90.81, HTSUS, is included among the paragraph (e)(2) exceptions to the above tariff shift rule; however, as the fabric forming the mattress pad is not formed in a single country, territory, or insular possession, Section 102.21(c)(2) is inapplicable. Paragraph (c)(3) states, (3) Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1) or (2) of this section: (i) If the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or (ii) Except for fabrics of chapter 59 and goods of headings 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6307.10, 6307.90, 9404.90, and 9619.00.31-33 if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.” As the subject merchandise is not knit to shape, and is excepted from paragraph (ii), Section 102.21(c)(3) is inapplicable. Paragraph (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred.” In the case of the mattress pad, the fabric making process of the outer shell constitutes the most important manufacturing process. It is the outer shell which actually forms the merchandise. However, the fabrics for the shell of the mattress pad, are sourced in more than one country. As no one fabric is more important than another, a single country of origin determination cannot be made based on Section 102.21(c)(4). Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2), (3) or (4) of this section, the country of origin of the good is the last country,

territory, or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, in the case of the subject mattress pad, the country of origin is conferred by the last country in which an important assembly or manufacturing process occurred, that is, China. HOLDING: The country of origin of the subject mattress pads is China pursuant to 19 CFR 102.21(c)(5). 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