OT:RR:NC:N4:463
manufacturing process occurred
Harry Yao
Down Home LLC
402 Maxwell Avenue
Greenwood, SC 29646
RE: The country of origin of a comforter and sham set
Dear Mr. Yao:
This ruling is being issued in response to your letter dated May 7, 2025, requesting a country-of-origin
determination for a comforter and sham set. In lieu of samples, pictures and product descriptions were
provided.
The Heavyweight Linen Blend Comforter Set will be available in full/queen and king sizes. The full/queen
size set (style number VSCFFQ) is comprised of one comforter (96" x 92") and two shams (26" x 20"). The
king size set (style number VSCFK) is comprised of one comforter (96" x 110") and two shams (36" x 20").
The comforters have 100% polyester fill and knife edge construction.
The Heavyweight Linen Blend Sham will be available in three sizes: standard (style number VSQTSS)
which measures 20" x 26", king (style number VSQTKS) which measures 20" x 36", and euro (style number
VSQTES), which measures 26" x 26". The shams have raw edging on four sides, are non-quilted and do not
have fill. The sham includes an opening on the back with an invisible zipper closure.
The comforter and shams share the same face and back fabric.
· Face fabric: 70% rayon/30% linen woven fabric (China)
· Back fabric: 100% cotton woven fabric (Vietnam)
· Comforter Fill: 100% polyester (Vietnam)
· Comforter Lining: 100% Polypropylene (Vietnam)
The major manufacturing operations are as follows:
CHINA
1. The face fabric for the comforter and sham is woven and exported to Vietnam.
VIETNAM
The back fabric for the comforter and sham is woven.
The filling for the comforter is formed.
The lining for the comforter is formed.
The quilting and sewing threads are formed.
The fabrics are cut, quilted, sewn, and packaged.
COUNTRY OF ORIGIN
At the outset, we consider the comforter and shams a set under the General Rules of Interpretation (GRI).
The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the
United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for
retail sale" means goods which:
(a) consist of at least two different articles which are prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific
activity;
(c) are put up in a manner suitable for sale directly to users without repacking.
The comforter and shams meet the qualifications of "goods put up in sets for retail sale." The
components of the set consist of at least two different articles which are, prima facie, classifiable in different
headings. The comforter is classifiable under subheading 9404.40 (formerly 9404.90), Harmonized Tariff
Schedule of the United States (HTSUS), and the shams are classifiable under subheading 6304.99, HTSUS.
They are put up together to furnish a bed and they are packaged for sale directly to users without repacking.
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 entered, or withdrawn from
warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations
(19 C.F.R. § 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 C.F.R. § 102.21(c).
Section 102.21(d) states, “Where a good classifiable in the HTSUS as a set includes one or more components
that are textile or apparel products and a single country of origin for all of the components of the set cannot
be determined under paragraph (c) of this section, the country of origin of each component of the set that is a
textile or apparel product will be determined separately under paragraph (c) of this section.”
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 articles are 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 used to determine 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.
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 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.”
With respect to the shams, subheading 6304.99, HTSUS, is included in the (e)(2) exception to the above tariff
rule; therefore, Section 102.21(e)(2) must be considered. With respect to the comforter, subheading
9404.90.85, HTSUS 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;
Since the fabrics comprising the comforter and shams are not both dyed and printed, Section 102.21(e)(2)(i)
is inapplicable. As the fabrics comprising the comforter and the shams are formed in more than one country,
Section 102.21(e)(2)(ii) is also inapplicable.
Paragraph (c)(3) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c) (1) or (2) of this section: (i) 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 (ii) 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 comforter and sham are not knit to shape, and both heading 6304 and subheading 9404.90
are excepted from paragraph (c)(3)(ii), Section 102.21 (c)(3) is inapplicable.
Paragraph (c)(4) 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.”
With respect to the subject comforter and shams, the most important manufacturing process occurs at the
time of fabric making. See NY N082160 (November 9, 2009); NY N058018 (May 19, 2009); NY K87707
(July 29, 2004); and Headquarters Ruling Letter (?HQ?) 959365 (September 20, 1996). The fabrics for both
the comforter and shams are formed in more than one country. ?As no one fabric is more important than the
other, a single country of origin determination cannot be made under Section 102.21(c)(4).
Paragraph (c)(5) states, ?Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c) (1), (2), (3) or (4) of this section, the country of origin of the good is the last country,
territory, or insular possession in which an important assembly or manufacturing process occurred. ?
Accordingly, in the case of the subject comforter and shams, the country of origin is conferred by the last
country in which an important assembly or manufacturing process occurred, that is, Vietnam, where the
articles are assembled.
HOLDING
Based upon the foregoing analysis, the country of origin of the Heavyweight Linen Blend Comforter Set and
Heavyweight Linen Blend Sham is Vietnam.
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 (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. 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 C.F.R. 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