OT:RR:NC:N4:463
Andrea Abraham
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Ave., 24th fl.
New York, NY 10022
RE: The country of origin of a comforter, unquilted sham, and comforter set; 19 CFR 102.21(c)(2)
Dear Ms. Abraham:
This ruling is being issued in response to your letter dated March 21, 2025, requesting a country-of-origin
determination on behalf of your client, Levtex LLC, for a cotton comforter, unquilted cotton sham and cotton
comforter set. In lieu of samples, pictures and product descriptions were provided.
The first article, the English Forest Natural Comforter, is available as a Twin (68" x 88") with style number
L60910CT, as a Full/Queen (90" x 94") with style number L60910CFQ, and as a King (106" x 94") with
style number L60910CK. The comforter (face, back, and binding) is made of 100% cotton woven fabric, and
it is filled with a 100% polyester fiber batting. The comforter face displays an arboreal forest print, and the
comforter back displays small grey diamonds on an off-white background. There is no embroidery, lace,
braid, edging, trimming, piping exceeding 6.35 mm or applique work. You state the comforter will be either
printed or dyed but, not both.
The second item is described as unquilted cotton pillow shams. Style L60910CSH is an English Forest
Natural Standard Sham, measuring 20" x 26"; style L60910CSHK is an English Forest Natural King Sham,
measuring 20" x 36"; and, style L60910CSHE2 is an English Forest Natural Euro Sham Set of 2, measuring
26" x 26". The pillow shams have a flanged border and an opening at the back of each sham where two
panels slightly overlap in the center. The opening is closed with self-fabric ties. The pillow sham face
displays an arboreal forest print, and the pillow sham back displays small grey diamonds on an off-white
background. There is no embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique
work. You state the shams will be either printed or dyed but, not both.
The third article, the English Forest Natural Set, is available in three options: The English Forest Natural
Twin Comforter Set, style number L60910CTS, which consists of 1 quilt and 1 sham, the English Forest
Natural Full/Queen Comforter Set, style number L60910CFQS, which consists of 1 quilt and 2 standard
shams, and the English Forest Natural King Comforter Set, style number L60910CKS, which consists of 1
quilt and 2 King shams. The sizes for each correspond to those in the previous two paragraphs.
The manufacturing operations are as follows:
PAKISTAN
Yarn is woven into cotton face and back fabrics.
The fabrics are exported to China.
CHINA
The cotton face and back fabrics are dyed or printed.
The fabrics are cut and sewn to form the comforter and unquilted pillow shams.
The comforter is stuffed with Chinese-sourced 100% polyester batting and sewn shut.
The comforter and unquilted shams are packaged and exported to the United States.
COUNTRY OF ORIGIN
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 entered, or withdrawn from
warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations
(19 C.F.R. § 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 C.F.R. § 102.21(c).
Subject to paragraph (d) of this section, the country of origin of a textile or apparel product will be
determined by sequential application of paragraphs (c) (1) through (5) of this section and, in each case where
appropriate to the specific context, by application of the additional requirements or conditions of §§
102.11 through 102.19 of this part. See 19 C.F.R. § 102.21(c).
At the outset, we consider the Comforter Set to be a set under the General Rules of Interpretation (GRI).
Section 102.21(d) addresses the treatment of sets for country-of-origin purposes. Section 102.21(d) provides
the following:
Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set
includes one or more components that are textile or apparel products and a single country of origin for
all of the components of the set cannot be determined under paragraph (c) of this section, the country
of origin of each component of the set that is a textile or apparel product shall be determined
separately under paragraph (c) of this section.
Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined
separately if there is not a single country of origin for the entire set.
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.” Since 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.”
Proceeding to 19 CFR 102.21(e), we note that the pillow shams are classified in subheading 6304.92,
HTSUS, and the comforter is classified in 9404.90, HTSUS. Paragraph (e)(1) provides the rules used to
determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section.
Paragraph (e)(1), states, in pertinent part, that “The following rules will 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
6301 – 6306 Except for goods of heading 6302 through 6304 provided for in paragraph
(e)(2) of this section, the country of origin of a good classifiable under
heading 6301 through 6306 is the country, territory, or insular possession
in which the fabric comprising the good was formed by a fabric-making
process.
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 19 CFR 102.21(b)(2) as “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 concerns the classification of the subject shams, we note that 6304.92, HTSUS, is not listed in paragraph
(e)(2).
Since the fabric comprising the pillow shams is formed in a single country, Pakistan, the country of origin for
the pillow shams is conferred in Pakistan where the fabric is wholly formed.
With respect to the comforters, we note that their classification is among those subheadings listed in the
paragraph (e)(2) exception and we therefore apply 19 CFR 102.21(e)(2)(i), which states:
(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:
Since the fabrics used to produce the comforters were only printed, and not both printed and dyed and did not
undergo two or more of the requisite finishing operations, the country of origin cannot be based on (e)(2)(i),
above.
We proceed to 19 CFR 102.21(e)(2)(ii), which states:
(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 a fabric-making process;
Since the comforters’ face and back fabrics are woven in Pakistan, and no other fabrics were used in the
production of the comforters, the country of origin of the comforters is conveyed by the fabric-making
process in Pakistan, so pursuant to 19 CFR 102.21(e)(2)(ii), the origin of the comforters is Pakistan.
HOLDING
Based upon the foregoing analysis, the country of origin of the English Forest Natural Comforter, the English
Forest Natural Sham, the English Forest Natural Euro Sham, and the English Forest Natural Set, in various
sizes listed above, is Pakistan.
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 Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division