OT:RR:NC:N2:349
Mr. Gokul Nair
Zig Zag Inc
4300 Westpark Drive SW
Atlanta, GA 30336
RE: Classification and country of origin determination for a cushion cover; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Nair:
This is in reply to your letter dated May 6, 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 provided in lieu of a sample.
FACTS:
The subject merchandise, item number 1012478209, which you describe as “Seat Cushion Lake” consists of
a cushion cover made from 100 percent polyester, yarn-dyed, woven fabric. The completed cushion cover
measures 20 X 20 X 3 inches and features a 17 inch zipper closure and two external self-fabric ties on the
back side. The cushion cover will be filled in the United States with 100 percent polyester batting. You state
the cushion will be marketed as an outdoor patio cushion but is suitable for indoor use, as well.
The manufacturing operations for the cushion cover are as follows:
Taiwan
Polyester yarn is spun.
Polyester fabric is woven.
Polyester fabric is exported to China.
China
Zipper is manufactured.
Polyester fabric is cut and assembled by sewing into completed cushion covers.
Completed cushion covers are exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the “Seat Cushion Lake” 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withdrawn from warehouse, for consumption on or after July 1, 1996.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, HTSUS, is included in the paragraph (e)(2) exception to the above tariff shift rule;
therefore, Section 102.21(e)(2) must be considered. Section 102.21(e)(2) states:
(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 19 CFR 102.21(b)(2) as “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 pillow cover is neither dyed nor printed, Section 102.21(e)(2)(i) is inapplicable.
As the fabric for the cushion cover is formed in a single country, that is, Taiwan, as per the terms of the tariff
shift requirement, country of origin is conferred in Taiwan.
HOLDING:
The classification of the “Seat Cushion Lake” is 6304.93.0000, HTSUS. In accordance with 19 CFR
102.21(c)(2) and 102.21(e)(2)(ii), the country of origin of the “Seat Cushion Lake” 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 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 Kim Wachtel at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division