OT:RR:NC:N4:463
Ivy Deng
Down Home Manufacturing LLC
402 Maxwell Avenue
Greenwood, SC 29646
RE: Classification and country of origin determination for a quilted mattress protector; 19 CFR
102.21(c)(5)); last country where an important assembly or manufacturing process occurred
Dear Ms. Deng:
This is in reply to your letter dated May 15, 2025, requesting a classification and country of origin
determination for a mattress protector that will be imported into the United States.
FACTS:
The subject article is identified as the Threshold Cool Touch Mattress Pad, with item numbers 062-06-6169,
062-06-7046, 062-06-1480, 062-06-5697, 062-06-6414, and 062-06-4858. It comes in the following sizes:
Twin, 39" x 75" x 16"; Twin XL, 39" x 80" x 16"; Full, 54" x 75" x 16"; Queen, 60" x 80" x 16"; King, 78" x
80" x 16"; and California King, 72" x 84" x 16".
The mattress protector is comprised of the following materials:
Face fabric: 90% Nylon, 10% Spandex (knit)
Back fabric: 40 gsm (non-woven) 100% polyester with a 25 gsm TPU
Lining: 100% polyester (non-woven)
Fill: 100% PET fibers
Skirt fabric: 92% PET, 8% Spandex (knit)
Narrow elastic fabric: 30% rubber, 70% polyester, 1” wide (knit)
The manufacturing operations for the mattress protector are as follows:
CHINA:
Face fabric knit
Back fabric formed and laminated
VIETNAM:
Lining is formed
Fill is produced
Skirt fabric is knit
Narrow elastic fabric is knit
Quilting is performed on the face, back, lining and fill
The mattress protector is cut, sewn, and packaged for export
COUNTRY OF ORIGIN:
Section 334 of the Uruguay Round Agreements Act (URAA) (codified at 19 USC § 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December 8, 1994, provides the rules of origin for textiles and apparel products entered, or withdrawn from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 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.”
We note that the subject mattress protector is classified in subheading 9404.90.96, Harmonized Tariff
Schedule of the United States (HTSUS). However, prior to 2022, the corresponding HTSUS classification
was subheading 9404.90.95, HTSUS. Therefore, we will follow the rule corresponding to this prior
classification, below.
Paragraph (e)(1) states that “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
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.
We note that the classification is among those subheadings listed in the paragraph (e)(2) exception and we
therefore apply 19 CFR 102.21(e)(2)(i), which 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:
Since the fabrics used to produce the mattress protector were not both printed and dyed and did not undergo
two or more of the requisite finishing operations, the country of origin cannot be based on (e)(2)(i), above.
We proceed to 19 CFR 102.21(e)(2)(ii), which states:
(ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for
goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component
parts, 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 mattress protector face and back fabrics were formed in China, and its skirt, lining, and narrow
elastic fabrics were formed in Vietnam, the country of origin cannot be based on (e)(2)(ii), above.
Since the mattress protector was not knit to shape, the country of origin cannot be based on 19 CFR
102.21(e)(2)(iii), so we proceed to Section 102.21(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: (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 mattress protector was not knit to shape, Section 102.21(c)(3)(i) does not apply and because the
mattress protectors are among the listed exceptions, Section 102.21(c)(3)(ii) does not apply. Therefore, 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.
The most important manufacturing process occurs at the time of fabric making. See NY N304732 (July 11,
2019); NY N112937 (July 15, 2010); NY H85550 (Sept. 4, 2001); and Headquarters Ruling Letter (“HQ”)
959256 (June 20, 1996). Since the fabrics for the mattress protector were formed in two countries, the
country of origin cannot be determined based on the fabric making process.
Therefore, we proceed to 19 CFR 102.21(c)(5), which 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, country of origin is conferred by the last country in which an important assembly or
manufacturing process occurs. In this case, the last country in which an important assembly or
manufacturing process occurs is Vietnam, where the skirt, lining, and narrow elastic fabrics were formed, the
fill was produced, and the mattress protector was cut and sewn. (See N342630.)
Based upon the foregoing analysis, the country of origin of the Threshold Cool Touch Mattress Pad with item
numbers 062-06-6169, 062-06-7046, 062-06-1480, 062-06-5697, 062-06-6414, and 062-06-4858 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 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,
(for)
Steven A. Mack
Director
National Commodity Specialist Division