OT:RR:NC:N2:349
Ms. Sandy Ye
Multi Glory USA Corporation
11345 Fellows Creek Drive
Plymouth, MI 48170
RE: Country of origin determination for quilted mattress pads and bed rest pillow cover; 19 CFR
102.21(c)(5); last country where an important assembly or manufacturing process occurred
Dear Ms. Ye:
This is in reply to your letter dated May 29, 2025, requesting a country of origin determination for two
mattress pads and a bed rest pillow cover, which will be imported into the United States. In lieu of samples,
photographs were submitted with your request.
FACTS:
Style #586934257, described as “Total Protection Waterproof MP Q,” is a queen size quilted mattress pad
made of five layers. The top layer (layer 1) of the mattress pad is made from 100 percent polyester
microfiber plain woven fabric treated with Scotchgard and Microban antimicrobial. This layer is followed by
100 percent polyester nonwoven batting, also treated with Microban antimicrobial (layer 2), and 100 percent
polyester nonwoven fabric (layer 3). The bottom two layers, a nonwoven fabric laminated to thermoplastic
polyurethane (TPU) serve as a waterproof barrier. The top three layers are quilted together. Sewn to the
body of the mattress pad is a fully elasticized skirt made from 100 percent polyester weft knit fabric. The
mattress pad measures 60 x 80 inches. The mattress pad is packaged and sold at retail.
Style #586934213, described as “Waterproof Mattress Pad Q,” is a queen size ultrasonically quilted mattress
pad made of five layers. The top layer (layer 1) of the mattress pad is made from 100 percent polyester weft
knit fabric treated with Scotchgard and Microban antimicrobial. This layer is followed by 100 percent
polyester nonwoven batting (layer 2) and 100 percent polyester nonwoven fabric (layer 3). The bottom two
layers, a nonwoven fabric laminated to thermoplastic polyurethane (TPU) serve as a waterproof barrier. The
top three layers are quilted with a pinsonic pattern. Sewn onto the body of the mattress pad is a fully
elasticized skirt made from 100 percent polyester weft knit fabric. The mattress pad measures 60 x 80
inches. The mattress pad is packaged and sold at retail.
Style #MGBR2426, described as “Bedrest,” is a pillow cover for a bedrest pillow. The front of the pillow
cover is made from dyed 100 percent polyester faux fur knit pile fabric laminated to 100 percent
polypropylene nonwoven fabric. The back is made of dyed 100 percent polyester micro mink knit pile fabric.
The pillow cover features a zipper closure at the bottom, 14 ½ inch long arm rests on the outer sides and a
handle on the top center edge for easier carrying. The pillow cover measures 17 inches in height and 27
inches in width. You state that the cover will be filled with 100 percent polyester fiberfill in the United
States, packaged and sold at retail as a finished bedrest pillow.
The manufacturing operations for the “Total Protection Waterproof MP Q,” style #586934257, are as
follows:
China
Yarns for the top fabric are produced.
Polyester nonwoven (layer 3) is formed.
Waterproof barrier (nonwoven fabric laminated to TPU) is formed.
Polyester knit skirt fabric is formed.
Elastic, care labels and law labels are made.
Yarn, fabrics (on rolls), elastic, and labels are shipped to Vietnam.
Vietnam
Polyester microfiber top fabric (layer 1) is woven, bleached and finished.
Polyester batting (layer 2) is formed.
Thread is produced.
Fabrics are cut.
Fabrics are quilted (layers 1, 2 and 3).
Components are assembled by sewing.
The finished mattress pad is tested, inspected, packaged, warehoused, and exported into United States.
The manufacturing operations for the “Waterproof Mattress Pad Q,” style #586934213 are as follows:
China
Polyester top fabric (layer 1) is formed by knitting, bleached and finished.
Polyester nonwoven fabric (layer 3) is formed.
Waterproof barrier (nonwoven fabric laminated to TPU) is formed.
Elastic, care labels and law labels are made.
Fabric (on rolls), elastic, and labels are shipped to Vietnam.
Vietnam
Polyester skirt fabric is knit.
Polyester batting (layer 2) is formed.
Thread is produced.
Fabrics are cut.
Fabrics are ultrasonically quilted (layers 1, 2 and 3).
Components are assembled by sewing.
The finished mattress pad is tested, inspected, packaged warehoused and exported into United States.
The manufacturing operations for the “Bedrest” pillow cover, style #MGBR2426, are as follows:
China
Polyester faux fur pile front fabric is knit and dyed.
Polypropylene nonwoven fabric is formed.
Polyester faux fur knit pile fabric and polypropylene nonwoven fabric are laminated.
Zippers and labels are made.
Faux fur knit pile laminated fabric on rolls, zippers and labels are exported to Vietnam.
Vietnam
Polyester micro mink plush back fabric is knit and dyed.
Fabrics are cut and assembled by sewing into finished bedrest pillow cover with handle.
The bedrest pillow cover is packaged and exported into United States.
United States
Polyester fiberfill is produced.
Pillow covers are filled, zipped closed, packaged and shipped to U.S. customer.
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).
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:”
Initially, we find that the bedrest pillow cover is classified under subheading 6304.91, Harmonized Tariff
Schedule of the United States (HTSUS). The mattress pads are classified under subheading 9404.90.96,
HTSUS. Prior to 2022, the corresponding HTSUS to subheading 9404.90.96 was subheading 9404.90.95.
Paragraph (e)(2) of Section 102.21 has not been updated with the current tariff subheadings. Therefore, we
follow the rule, below, corresponding to the prior classification. See New York Ruling Letter N338830.
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.
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:
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.
Subheading, 6304.91, HTSUS, is not provided for in the paragraph (e)(2) exceptions to the above tariff shift
rule; however, the fabric comprising the bedrest pillow cover is not formed by the fabric-making process in a
single country. As such, with respect to the bedrest pillow cover, paragraph (c)(2) is inapplicable, and we
proceed to paragraph (c)(3). Subheading 9404.90.95 is provided for in the paragraph (e)(2) exceptions;
therefore, with respect to the mattress pads, Section 102.21(e)(2) must be considered.
Section 102.21(e)(2) states, in pertinent part:
(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;
As the mattress pads are not dyed and printed, Section 102.21(e)(2)(i) is inapplicable and as the fabrics
comprising the mattress pads are formed in more than a single country, Section 102.21(e)(2)(ii) is also
inapplicable, so we also proceed to paragraph (c)(3).
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.
As the mattress pads and bedrest pillow cover are not knit to shape and the subheadings are excepted from
paragraph (ii), Section 102.21(c)(3) is inapplicable for all three items.
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 mattress pads and bedrest pillow cover, the most important manufacturing process occurs at
the time of fabric making. Since the fabrics for the mattress pads and pillow cover are 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 mattress pads and pillow cover, the country of origin is conferred by
the last country in which an important assembly or manufacturing process occurred, that is, Vietnam.
HOLDING:
The country of origin of the mattress pads, Style #586934257 and Style #586934213, and the pillow cover,
Style #MGBR2426, is conferred Vietnam pursuant 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.
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