OT:RR:NC:N2:349
Margaret Polito, Attorney At Law
3401 SE Court Drive
Stuart, FL 34997
RE: Country of origin determination for a comforter; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Polito:
This is in reply to your letter dated May 29, 2025, requesting a country of origin determination for a
comforter, which will be imported into the United States. The request was sent on behalf of your client,
Pac-Fung Feather Co., Ltd. A sample was not provided.
FACTS:
The subject merchandise, style number QP5U4P, is a reversible comforter of 100 percent cotton woven
fabric. You state the fabric is of dyed, plain weave construction and is not napped. The comforter features
3.175 mm piping sewn into the corners of the comforter between the front and back panels with a double
straight stitch. The comforter is filled with 100 percent polyester fiberfill and is quilted. The comforter will
be imported in Queen, 94 × 96 inches, and King, 108 × 96 inches, sizes.
The manufacturing operations for the comforter are as follows:
Vietnam
Cotton fabric will be woven.
Cotton cord for piping is formed.
Greige cotton fabric and cotton cord will be exported to China.
China
Cotton fabric will be de-sized, mercerized, bleached, dyed, calendared and preshrunk.
Cotton fabric will be cut into front and back panels and sewn to produce a comforter shell.
Cotton cord is wrapped in cotton fabric to form piping.
Polyester fiberfill is blown into the comforter shell and comforter is sewn closed.
The completed comforter is packaged for retail sale and exported to the United States.
ISSUE:
What is the 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withdrawn from warehouse, for consumption on or after July 1, 1996.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:”
The comforter is classified under subheading 9404.40.10, Harmonized Tariff Schedule of the United States
(HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.40.10 was subheading 9404.90.80.
Paragraph (e)(2) of Section 102.21 has not been updated with the current tariff subheadings. Therefore, we
follow the rule corresponding to the prior classification, below. 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
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.”
As the fabric forming the comforter is formed by the fabric-making process in a single country, that is,
Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam.
HOLDING:
The country of origin of the comforter, style number QP5U4P, is Vietnam pursuant to 19 CFR 102.21(c)(2).
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