OT:RR:NC:N2:349
Mr. Sam Yen
JJL HK Ltd.
Unit 09, 20/F 118 Connaught Road West
Hong Kong
China
RE: Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Yen:
This is in reply to your letter dated April 22, 2025, requesting a classification and country of origin
determination for a cushion cover, which will be imported into the United States. Photographs of the cushion
cover were submitted in lieu of a sample.
FACTS:
The subject merchandise, item name “Chaise Chili,” consists of a chaise cushion cover of 100 percent
polyester, dyed, woven fabric. The fabric is neither coated nor laminated but has undergone a chemical
treatment for water repellency. The cushion cover features a 24-inch-long zippered closure on the back, welt
edges, and four sets of self-fabric ties to attach the cushion to the chaise. The cover will be filled with 100
percent polyester batting in the United States and sold as a finished cushion. The cover is stated to be for
indoor/outdoor use. It measures 24 × 77 × 3 inches.
The manufacturing operations for the “Chaise Chili” cushion cover are as follows:
Taiwan
100 percent polyester fabric is woven.
Fabric is chemically treated.
Fabric is exported to China.
China
Thread is formed.
Zipper is made.
Welt is made.
Fabric is cut and sewn into finished cushion cover.
Cushion cover is packed and exported to the United States for stuffing.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the “Chaise Chili” cushion cover will be 6304.93.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of
heading 9404: Other: Not knitted or crocheted, of synthetic fibers. The general rate of duty will be 9.3
percent ad valorem.
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withdrawn from warehouse, for consumption on or after July 1, 1996.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
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.
Subheading 6304.93 is included in the (e)(2) exception to the above tariff rule; therefore, Section
102.21(e)(2) must be considered.
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;
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.
As the fabric comprising the cushion cover is not both dyed and printed, Section 102.21(e)(2)(i) is
inapplicable. As the fabric comprising the cushion cover is formed in a single country, that is, Taiwan, as per
the terms of section 102.21(e)(2)(ii), country of origin is conferred in Taiwan.
HOLDING:
The “Chaise Chili” cushion cover is classified under subheading 6304.93.0000, HTSUS. The country of
origin is Taiwan.
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
6304.93.0000, HTSUS, listed above.
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 on World Wide Web at https://hts.usitc.gov/current.
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