OT:RR:NC:N3:351
Ms. Penny Zhang
ABS International Inc.
5 Floor, No.2000 Pudong Avenue
Shanghai 200135
China
RE: The country of origin determination for pet bed; 19 CFR 102.21(c)(2)
Dear Ms. Zhang:
In your letter dated April 23, 2025, you requested a country of origin ruling. A sample was provided to this
office and will be retained for training purposes.
The sample, item #ABS2504001, described as a “Pet Bed,” is intended to be used as a comfortable place for
a pet to sleep. The pet bed is composed of two layers: an outer layer of 100 percent polyester knitted pile
printed fabric depicting cats and paw prints and an inner layer of 100 percent polyester knitted pile solid
white fabric. The bed is stuffed with 100 percent siliconized hollow core polyester fiberfill. The open top,
round-shaped high wall cuddler bed measures 17 inches in diameter by 8 inches in height.
You state the manufacturing operations for the pet bed are as follows:
Scenario 1
Vietnam:
• Outer layer: polyester fabric is knitted, printed, and shipped in rolls to China.
• Inner layer: polyester fabric is knitted and shipped in rolls to China.
China:
• The 100 percent siliconized hollow core polyester fiberfill was produced.
• The 100 percent polyester filament thread was produced.
• Fabric is cut and sewn.
• The pet bed is stuffed and sewn closed.
• The finished pet bed is packaged and shipped to the United States.
Scenario 2
China:
• The 100 percent polyester filament thread was produced and shipped to Vietnam.
• Outer layer: polyester fabric is knitted, printed, and shipped in rolls to Vietnam.
• Inner layer: polyester fabric is knitted and shipped in rolls to Vietnam.
Vietnam:
• The 100 percent siliconized hollow core polyester fiberfill was produced.
• Fabric is cut and sewn.
• The pet bed is stuffed and sewn closed.
• The finished pet bed is packaged and shipped to the United States.
ISSUE:
What are the classification and country of origin of the pet bed?
CLASSIFICATION:
The applicable subheading for the pet bed will be 6307.90.9891, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other:
Other: Other.” The rate of duty will be 7 percent ad valorem.
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 on World Wide Web at https://hts.usitc.gov/current.
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:”
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
6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory, or insular
possession in which the fabric comprising the good was formed by a fabric-making process.
The ped bed is comprised of two layers of polyester fleece fabric formed in a single country, that is Vietnam
in Scenario 1, and China in Scenario 2. Therefore, the country of origin of the pet bed in Scenario 1 is
Vietnam and in Scenario 2 is China.
HOLDING:
The applicable subheading for the pet bed will be 6307.90.9891, HTSUS, and the country of origin in
Scenario 1 is Vietnam and in Scenario 2 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 6307.90.9891, 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. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
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 for country-of-origin
Vietnam and 9903.01.63 for country-of-origin China, in addition to subheading 6307.90.9891, HTSUS, listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUSA 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.
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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division