OT:RR:NC:N2:349
Ms. Elsa Yang
China Home Fashions Industry
19-25 Jervois Street, Flat D, 1/F Wing Cheong Commercial Building
Hong Kong 200131
China
RE: Country of origin determination for jacquard duvet cover and sham set; 19 CFR 102.21(c)(2); tariff
shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred
Dear Ms. Yang:
This is in reply to your letter dated May 19, 2025, requesting a country of origin determination on behalf of
your client, Macy’s Merchandising Group, Inc, for a jacquard duvet cover and sham set, which will be
imported into the United States. A sample was provided to this office and will be retained for training
purposes.
FACTS:
The sample, “Frosted Scroll Full/Queen Duvet Cover and 2pc Sham Set,” consists of a jacquard woven duvet
cover and two pillow shams. The front panel of the duvet cover is composed of yarn dyed, 69 percent
polyester, 26 percent rayon and 5 percent metallic jacquard fabric woven with a leaf design. The back panel
is of dyed 100 percent cotton sateen woven fabric. The fabrics are neither napped nor printed. The duvet
cover features a welted edge, self-flange, and an opening with a zippered closure along the bottom edge. The
Full/Queen duvet cover sample measures approximately 94 x 94 inches. Both outer faces of the pillow sham
are constructed from the same 69 percent polyester, 26 percent rayon and 5 percent metallic jacquard woven
fabric that serves as the front panel of the duvet cover. The shams feature a welted edge, self-flange, and an
opening with a zippered closure along the bottom edge. The pillow sham samples measure approximately 27
½ x 20 inches. You state that although the samples provided contain a welted edge, the imported duvet cover
and shams will not.
The manufacturing operations for the jacquard duvet cover and two pillow sham set are as follows:
China
Polyester/rayon jacquard woven fabric is formed.
Polyester/rayon jacquard woven fabric is finished by shrinking and permanent stiffening.
The finished polyester/rayon jacquard woven fabric is shipped in rolls to Thailand.
Thailand
Cotton sateen woven fabric is formed.
Cotton sateen woven fabric is dyed and finished by shrinking and permanent stiffening.
Thread and zipper are formed.
Fabrics are cut and assembled by sewing into a duvet cover and pillow shams.
The finished set is packaged and shipped to the United States.
ISSUE:
What is 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).
At the outset, we consider the “Frosted Scroll Full/Queen Duvet Cover and 2pc Sham Set” to be a set under
the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for
country-of-origin purposes. Section 102.21(d) provides the following:
Where a good classifiable in the Harmonized Tariff Schedule of the United States (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 shall be determined
separately under paragraph (c) of this section.
Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined
separately if there is not a single country of origin for the entire set.
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.
The “fabric-making process” is defined in 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.
Based on the information provided in your letter, the duvet cover is classified under subheading 6302.32,
HTSUS, which is not included in the paragraph (e)(2) exception. The pillow shams are classified under
subheading 6304.93, HTSUS, which is included in the paragraph (e)(2) exception. With respect to the duvet
cover, as the fabric-making process does not occur in a single country, Section 102.21(c)(2) is inapplicable
and we proceed to paragraph (c)(3). With respect to the pillow shams, because their classification is among
those subheadings listed in the paragraph (e)(2) exception we 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 fabric used to form the pillow shams is neither printed nor dyed, the country of origin cannot be
based on paragraph (e)(2)(i), above. Therefore, 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 fabric forming the pillow shams is woven in a single country, that is, China, the country of origin of
the shams is conveyed by the fabric-making process in China. Pursuant to 19 CFR 102.21(e)(2)(ii), the
origin of the pillow shams is China.
As stated above, in considering the origin for the duvet cover, we turn 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:
(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.
As the duvet covers are not knit to shape and the subheading is excepted from paragraph (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.” In
the case of the duvet cover, the most important manufacturing process occurs at the time of fabric making.
Since the fabric for the duvet cover is formed in two different countries, and no one fabric is more important
than the other, the country of origin cannot be made based on the fabric making process. As such, Section
102.21(c)(4) is inapplicable.
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 duvet cover, the country of origin is conferred by the last country in
which an important assembly or manufacturing process occurred, that is, Thailand.
HOLDING:
The country of origin of the pillow shams is China pursuant to 19 CFR 102.21(c)(2) and 19 CFR
102.21(e)(2)(ii). The country of origin of the duvet cover is Thailand pursuant to 19 CFR 102.21(c)(5).
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. A
dditionally, 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