The country of origin marking of duvet inserts, pillows and mattress toppers from Pakistan

N351454
July 25, 2025
MAR-2:OT:RR:NC:N2:349
CATEGORY: Marking Ms. Yaping Shan Hangzhou Joyce Household Textiles Co., Ltd. No. 2675 Xinluo Road, Xintang Street, Xiaoshan District Hangzhou 311201 China RE: The country of origin marking of duvet inserts, pillows and mattress toppers from Pakistan Dear Ms. Shan: This is in response to your letter dated July 17, 2025, requesting a ruling on whether the proposed marking, "Fabric Woven in Pakistan, Cut and Sewn in China," is an acceptable country of origin marking for imported duvet inserts, pillows and mattress toppers. A marked sample was not submitted with your letter for review. The subject merchandise includes duvet inserts described under New York Ruling (“NY”) N348759, pillows described under NY N350423, and mattress toppers described under NY N350538. In each of these country of origin rulings, the outer shell of the good was formed by the fabric-making process in Pakistan; the fabric was cut and assembled into the shell and then stuffed and finished in China. In each case, country of origin was conferred in Pakistan. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Pursuant to 19 U.S.C. 1304, the duvet inserts, pillows and mattress toppers would have to be marked to indicate that the country of origin is Pakistan. You inquire whether the marking "Fabric Woven in Pakistan, Cut and Sewn in China" would be acceptable for the duvet inserts, pillows and mattress toppers. Section 134.46, Customs Regulations (19 CFR 134.46), as amended, provides that, In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear

legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning. We find that the marking "Fabric Woven in Pakistan, Cut and Sewn in China" may mislead or deceive the ultimate purchaser as to the actual country of origin of the finished good. The purpose of 19 CFR 134.46 is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported article. The proposed marking of “Fabric Woven in Pakistan, Cut and Sewn in China” would not be acceptable because it merely indicates where the processes occur and not that Pakistan is the origin of the duvet inserts, pillows and mattress toppers. However, if you wish to mark the goods “Made in Pakistan,” "Made in Pakistan, Cut and Sewn in China” or “Made in Pakistan, Further Processed in China,” the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.46 would be satisfied. Headquarters Ruling Letter, HQ 560676, noted. 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