OT:RR:NC:N2:349
Mr. Azeem Subhani
Trade Expeditors USA Inc
242 Old New-Brunswick Road, Suite 145
Piscataway, NJ 08854
RE: Country of origin determination for a comforter 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 Mr. Subhani:
This is in reply to your letter dated May 29, 2025, requesting a country of origin determination for a
comforter set, which will be imported into the United States. The request was sent on behalf of your client,
Yunus USA, Inc. A schematic drawing was provided in lieu of a sample.
FACTS:
The subject 7-piece comforter set, identified as “RH CARA,” consists of a comforter, two pillow shams, a
flat sheet, a fitted sheet and two pillowcases. Each item in the set is made from 100 percent polyester
microfiber woven fabric. The front side of the comforter and pillow shams is both dyed and printed in a
mandala pattern. The sheets and pillowcases and the back of the comforter and pillow shams are dyed but
not printed. No further finishing processes are performed on the fabric. The comforter is filled with polyfill,
tacked and quilted. The unquilted shams have a 1-inch self-flange and two panels on the back that overlap in
the center. The fitted sheet includes fully elasticized edges and an 8 × 9 inch pocket with an elasticized
opening on each side. The top of the flat sheet and open end of the pillowcases have a 4-inch hem. The sets
are imported in sizes Twin, Twin XL, Full and Queen.
The manufacturing operations for the RH CARA comforter set are as follows:
China
Polyester microfiber fabric (face side of comforter and shams) is formed, dyed and printed.
Dyed and printed polyester microfiber fabric (face side for comforter and shams) is exported to Pakistan.
Pakistan
Polyester microfiber fabric (back fabric of comforter and shams) is formed, dyed and finished.
Polyester microfiber fabric (sheets and pillowcases) is formed, dyed and finished.
Elastic, polyfill, sewing thread, labels and packaging are formed.
Fabric is cut and assembled by sewing to form comforter shell, pillow shams, sheets and pillowcases.
Comforter is stuffed with polyester fiberfill, quilted and sewn closed.
Comforter set is packaged 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).
At the outset, we consider the 7-piece comforter set, RH CARA, 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 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:”
The comforter is classified under subheading 9404.40.90, Harmonized Tariff Schedule of the United States
(HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.40.90 was subheading 9404.90.85.
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. The
pillow shams are classified under subheading 6304.93, HTSUS, and the sheets and pillowcases are classified
under subheading 6302.22, HTSUS.
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 - 6304 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 subheadings for the comforter, pillow shams, sheets and pillowcases are provided for in the paragraph
(e)(2) exceptions to the above tariff shift rules; therefore, 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;
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.”
The face fabric for the comforter and shams is stated to be both printed and dyed; however, you state that no
other processes are performed. The back fabric for the comforter and shams and the fabric comprising the
sheets and pillowcases are dyed but not printed and neither fabric has been finished by bleaching, shrinking,
fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing. As a result,
Section 102.21(e)(2)(i) is inapplicable for each of the items in the set. As the fabric comprising the comforter
and pillow shams are formed in more than a single country, Section 102.21(e)(2)(ii) is also inapplicable.
However, as the fabric comprising the sheets and pillowcases is formed in a single country, that is Pakistan,
the country of origin is conferred in Pakistan.
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 comforter and pillow shams are not knit to shape, Section 102.21(e)(3)(i) is inapplicable and as the
subheadings for the comforter and shams are listed as exceptions in paragraph (ii), Section 102.21(e)(3)(ii) 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 comforter and shams, the most important manufacturing process occurs at the time of fabric
making. 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 based on
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 comforters and pillow shams, the country of origin is conferred by the
last country in which an important assembly or manufacturing process occurred, that is, Pakistan.
HOLDING:
The country of origin of the flat sheet, fitted sheet and pillowcases is Pakistan pursuant to 19 CFR
102.21(c)(2). The country of origin for the comforter and pillow shams is Pakistan 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.
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