OT:RR:NC:N2:349
Mr. Harry Yao
Down Home LLC
402 Maxwell Avenue,
Greenwood, SC 29646
RE: Country of origin determination for Duvet set; 19 CFR 102.21(c)(5)); last country where an important
assembly or manufacturing process occurred
Dear Mr. Yao:
This is in reply to your letter dated April 11, 2025, requesting a country of origin determination for a duvet
cover set, which will be imported into the United States.
FACTS:
The subject merchandise, described as a Duvet Set, VSDVFQ/91240585/HW, consists of a duvet cover and
two pillow shams. You state the duvet cover and shams both have a face of 70 percent rayon and 30 percent
linen dyed woven fabric. The back of the duvet cover and shams is a 100 percent cotton dyed woven fabric.
The front and back panels of each piece are sewn together with a strip of face fabric with raw edges inserted
into the seam. This strip of fabric extends from the seam and, through laundering, a decorative frayed edge is
created. Both the shams and duvet cover include an opening on the back with a zipper closure. The duvet
cover and shams are imported in Full/Queen and King sizes.
The manufacturing operations for the duvet cover and shams are as follows:
China:
Face fabric for duvet cover and shams is woven, dyed and exported to Vietnam.
Vietnam:
Back fabric for duvet cover and shams is woven and dyed.
Face and back fabrics are cut.
Duvet cover and shams are sewn and assembled into the finished duvet cover and sham.
Finished duvet covers and shams are packed and shipped to the United States.
ISSUE:
What is the country of origin of the subject merchandise?
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
At the outset, we consider the duvet cover and shams a set under the General Rules of Interpretation (GRI).
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the
United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific
activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
The duvet cover and pillow shams meet the qualifications of "goods put up in sets for retail sale." The
components of the set consist of at least two different articles which are, prima facie, classifiable in different
headings. The duvet cover is classifiable under subheading 6302.32, Harmonized Tariff Schedule of the
United States (HTSUS), and the pillow shams are classifiable under subheading 6304.99, HTSUS. They are
put up together to furnish a bed and they are packaged for sale directly to users without repacking.
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. Subject to paragraph
(d) of this section, 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).
Section 102.21(d) states, “Where a good classifiable in the 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 will be determined separately under paragraph (c) of this section.”
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:”
Paragraph (e) 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
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.
The “fabric-making process” is defined in 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.
As the duvet cover is comprised of fabric from two different countries, Section 102.21(c)(2) is inapplicable.
Subheading 6304.99, HTSUS, is included in the (e)(2) exception to the above tariff rule; therefore, Section
102.21(e)(2) must be considered for the pillow shams.
Section 102.21(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...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;
As the fabrics comprising the sham are not both dyed and printed, Section 102.21(e)(2)(i) is inapplicable. As
the fabrics comprising the sham are formed in more than one country, Section 102.21(e)(2)(ii) is also
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 both headings 6302 and 6304 are excepted from
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. ?
With respect to the subject duvet covers and shams, the most important manufacturing process occurs at the
time of fabric making. See NY N082160 (November 9, 2009); NY N058018 (May 19, 2009); NY K87707
(July 29, 2004); and Headquarters Ruling Letter (?HQ?) 959365 (September 20, 1996). The fabrics for both
the duvet covers and the shams are formed in more than one country. ?As no one fabric is more important
than the other, a single country of origin determination cannot be made under 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 duvet covers and shams, the country of origin is conferred by the last
country in which an important assembly or manufacturing process occurred, that is, Vietnam, where the
articles are assembled.
HOLDING:
The country of origin of the duvet cover and sham set is Vietnam.
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,
Steven A. Mack
Director
National Commodity Specialist Division