OT:RR:NC:N2:350
Gavin Niu
Boston Intelligent Robotics Tech Corp
12 Channel St
Boston, MA 02210
RE: The country of origin of a nonwoven mat
Dear Mr. Niu:
In your letter dated April 18, 2025, you requested a classification and country of origin ruling on a nonwoven
mat manufactured in China. The nonwoven mat, composed wholly of plant fibers, will be produced in eight
different sizes. The varieties are as follows: #001, 76” x 80” x 2”; #002, 60” x 80” x 2”; #003, 54” x 75” x
2”; #004, 39” x 80” x 2”; #005, 76” x 80” x 3.9”; #006, 60” x 80” x 3.9”; #007, 54” x 75” x 3.9”; #008, 39” x
80” x 3.9”. The nonwoven material weighs approximately 20 kg/m2. All varieties will be imported in
rectangles and are not made up per the terms of Note 7 to Section XI of the Harmonized Tariff Schedule of
the United States (“HTSUS”). The nonwoven mats will be used in the production of home
furnishing/bedding materials in the United States.
The manufacturing process begins with plant fibers harvested in China. The plant fibers are then entangled
with heat and pressure and bonded with a rubber glue. The rubber glue will be sourced from Indonesia,
Thailand, and/or Malaysia.
ISSUE: What is the classification and country of origin of the nonwoven mat?
CLASSIFICATION:
The applicable subheading for the nonwoven mat in all varieties, #001 through #008, will be 5603.94.9030,
HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other:
Weighing more than 150 g/m2: Other: Other: Other nonwovens, whether or not impregnated, coated or
covered: Thermal bonded, of staple fibers.” The general rate of duty will be Free.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 USC 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withdrawn from warehouse, for consumption on or after July 1, 1996.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.
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:
HTSUS Tariff shift and/or other requirements
5602-5603 (1) Except for fabric of wool or of fine animal hair, a change from greige fabric of
heading 5602 through 5603 to finished fabric of heading 5602 through 5603 by both
dyeing and printing when accompanied by two or more of the following finishing
operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening,
weighting, permanent embossing, or moireing; or
(2) If the country of origin cannot be determined under (1) above, a change to
heading 5602 through 5603 from any heading outside that group, provided that the
change is the result of a fabric-making process.
Paragraph (e)(1) is not applicable as the nonwoven mat does not meet the processing requirements of the
tariff shift.
The “fabric-making process” is defined in 102.21(b)(2) as follows:
Fabric-making process. 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.
The fibers and glue from headings outside of the group of 5602 through 5603 are combined in China to form
a good of heading 5603. Accordingly, the country of origin of the nonwoven mats is the country in which the
fabric-making process occurs, that is, China.
HOLDING:
The applicable subheading for the the nonwoven mat in all varieties, #001 through #008, will be 5603.94.9
030, HTSUS, and the country of origin is China.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 5603.94.9030, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 56
03.94.9030, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 5603.94.9030, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03
in addition to subheading 5603.94.9030, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
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 CFR 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division