Country of origin determination for mattress pads; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred

N356208
December 11, 2025
OT:RR:NC:N2:349
CATEGORY: Origin Mr. Alfred Fang Indo Count Global, Inc. 390 5th Ave., Suite 405 New York, NY 10018 RE: Country of origin determination for mattress pads; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred Dear Mr. Fang: This is in reply to your letter dated November 19, 2025, requesting a classification and country of origin determination for two mattress pads, which will be imported into the United States. Photographs were provided of the mattress pads in lieu of a sample. FACTS: The Serta Ultra Loft Mattress Pad is a mattress pad comprised of three layers designed to be used on a mattress to provide additional comfort. The top layer of the mattress pad is made of 100 percent polyester microfiber plain woven fabric that has been bleached. The bottom layer of the mattress pad is 100 percent polyester nonwoven fabric. Between the two fabrics is a layer of 100 percent polyester garnetted stock batting fabric. The three layers are quilted together with a single needle stitch in an 8-inch box pattern. A 15-inch deep 100 percent polyester knit skirt with a fully elasticized edge is attached to the mattress pad on all four sides. The mattress pad is imported in Twin, Twin XL, Full, Queen and King sizes. The Serta Sleep Chill Mattress Pad is a mattress pad comprised of three layers designed to be used on a mattress to provide additional comfort. The top layer of the mattress pad is made of 50 percent polyester and 50 percent nylon double knit fabric that has been bleached. The bottom layer of the mattress pad is 100 percent polyester nonwoven fabric. Between the two fabrics is a layer of 100 percent polyester staple fiber bonded batting fabric. The three layers are quilted together in a wavy pattern. A 15-inch deep 100 percent polyester knit skirt with a full elasticized edge is attached to the mattress pad on all four sides. The mattress pad is imported in Full, Queen and King sizes. The manufacturing operations for the mattress pads are as follows:

VIETNAM Polyester fabric (top layer) for Serta Ultra Loft Mattress Pad woven. Polyester double knit (top layer) for Serta Sleep Chill Mattress Pad knitted. Woven and knit polyester greige fabrics exported to China on rolls. CHINA Polyester batting fabrics formed. Polyester nonwoven backing fabrics formed. Polyester skirt fabric knitted. Elastic narrow fabric is formed. Fabrics are cut and assembled by sewing and quilted into mattress pads. Mattress pads are packaged and exported 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:” The mattress pads are classified under subheading 9404.90.96, Harmonized Tariff Schedule of the United States (HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.90.96 was 9404.90.95, HTSUS. 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. Paragraph (e)(2) in pertinent part states, (2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton: (i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by the fabric-making process; or As the fabric comprising the mattress pads is neither dyed nor printed and there is not a single country in which the fabrics are formed by the fabric-making process, Section 102.21(c)(2) is inapplicable. Paragraph (c)(3) states, “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 classified under a subheading included in the exceptions to paragraph (c)(3)(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 pads, it is the fabric-making process that constitutes the most important manufacturing process. See NY E80405 (May 14, 1999), NY H85550 (Sept. 4, 2001) and Headquarters Ruling Letter (“HQ”) 959256 (June 20, 1996). As the fabric comprising the mattress pads is formed in two countries, 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 pads, 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 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 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) Deborah Marinucci Designated Official Performing the Duties of the Division Director National Commodity Specialist Division