OT:RR:NC:N4:463
Robert Leo
Meeks, Sheppard, Leo & Pillsbury LLP
570 Lexington Avenue
New York, New York 10022
RE: Country-of-origin determination for four feather and down pillows; 19 CFR 102.21(c)(4), most
important assembly or manufacturing process
Dear Mr. Leo:
This ruling is being issued in response to your letter dated April 30, 2025, on behalf of your client, Blue
Ridge Home Fashions, requesting a country-of-origin determination for four bed pillows that will be
imported into the United States. Samples, pictures, product descriptions and manufacturing flow charts were
provided.
FACTS
There are two types of pillows, in two sizes, as listed below:
1. Style no. 216632, Blue Ridge SOFTY Around Feather and Down Pillow - JUMBO 20" x 28"
2. Style no. 216633, Blue Ridge SOFTY Around feather and Down Pillow - King 20" x 36"
3. Style no. BR210031, Blue Ridge Softy Around White Goose Feather and Down Pillow- Jumbo 20" x
28"
4. Style no. BR210032, Blue Ridge Softy Around White goose feather and down Pillow - King 20" x 36"
The shells will be made of 100% cotton woven fabric and will contain embroidery and piping measuring less
than 6.35 mm.
MANUFACTURING OPERATIONS IN INDIA, PAKISTAN, TURKEY OR EGYPT
1. Pillow shell fabrics are woven in one of the following countries: India, Pakistan, Turkey or Egypt using
cotton from that country. (No Chinese cotton.)
2. Fabric is shipped to China.
MANUFACTURING OPERATIONS IN CHINA
1. Fabrics are dyed.
2. Fabrics are cut and sewn to produce pillow shells.
3. Pillow shells will be filled with a feather and down core surrounded by a layer of Chinese polyester
batting adhered to a Chinese-origin, non-woven polyester scrim.
4.
4. Pillow shell will be sewn shut, labeled and packaged for export to the United States.
You suggested that the subject pillows be classified in subheading 9404.90.1060, Harmonized Tariff
Schedule of the United States (HTSUS), and that their country of origin be India, Pakistan, Turkey or
Cambodia, depending upon the origin of the shell fabric.
ISSUE
What is the country of origin of the subject merchandise?
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withdrawn from warehouse, for consumption on or after July 1, 1996.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.” 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:”
Paragraph (e)(1) provides the rules that apply to determine the country of origin of a textile or apparel
product under paragraph (c)(2) of this section. The applicable rule corresponding to heading 9404.90,
HTSUS, states:
HTSUS Tariff shift and/or other requirements
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 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.
Since the four pillows are comprised of an outer shell fabric formed in India, Pakistan, Turkey or Egypt, and
a polyester scrim fabric formed in China, there is no single country in which the fabric comprising the good
was formed.
The subject articles are not classified among the paragraph (e)(2) exceptions, so we proceed to paragraph
(c)(3), which states: “Where the country of origin of a textile or apparel product cannot be determined under
paragraph (c) (1) or (2) of this section: 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 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.”
Since the subject articles are not knit to shape and subheading 9404.90 is excepted from provision (ii),
Section 102.21(c)(3) does not apply and we proceed to 19 CFR 102.21(c)(4), which 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.
In this case, the most important assembly or manufacturing process is the fabric-making process
corresponding to the cotton pillow shells, which occurs in India, Pakistan, Turkey or Egypt. See NYRL
N346970, dated April 11, 2025 (where CBP disregarded the thin polyester scrim holding the fill in a quilt).
Therefore, the country of origin of the four feather and down pillows is conferred in India, Pakistan, Turkey
or Egypt.
HOLDING
Based upon the foregoing analysis, the country of origin for the Blue Ridge SOFTY Around Feather and
Down Pillows with style numbers 216632 and 216633, and the Blue Ridge Softy Around White Goose
Feather and Down Pillows with style numbers BR210031 and BR210032 is India, Pakistan, Turkey or Egypt,
depending upon the origin of the pillow shell fabric.
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, Section
177.9(b)(1). This section states that a ruling letter is issued on the assumption that all 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