OT:RR:NC:N2:349
Lina Chen
Nantong Huaqiang International Trade Co., Ltd.
Room 1406, Harmony Tower, 57# Gongnong Rd.
Nantong 226001
China
RE: Classification and country of origin determination for an outdoor pillow; 19 CFR 102.21(c)(2); tariff
shift
Dear Ms. Chen:
This is in reply to your letter dated June 9, 2025, requesting a classification and country of origin
determination for an outdoor pillow, which will be imported into the United States.
FACTS:
The outdoor pillow, item 83168-OS-NAVY, consists of an outer shell of 100 percent acrylic fabric woven in
a striped pattern and stuffed with 100 percent polyester fiberfill. The pillow has knife edges and measures 16
X 16 inches.
The manufacturing operations for the outdoor pillow are as follows:
United States:
Acrylic fabric is woven.
Acrylic woven fabric is exported to China.
China:
Polyester fiberfill is formed.
Acrylic fabric is cut and assembled into a pillow shell by sewing.
Pillow shell is stuffed with polyester fiberfill and sewn closed.
Pillow is packed and exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the outdoor pillow will be 9404.90.2090, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishing
(for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or
internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows,
cushions and similar furnishings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
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withdrawn from warehouse, for consumption on or after July 1, 1996.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:”
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 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 9404.90.20 is not listed as a paragraph (e)(2) exception; therefore, as the only fabric incorporated
in the pillow, the fabric forming the shell of the pillow, is formed in a single country, that is, the United
States, as per the terms of the tariff shift requirement, country of origin is conferred in the United States.
Inasmuch as the marking requirements of 19 U.S.C. 1304 are applicable only to articles of “foreign origin,”
the subject outdoor pillows are not required to be marked upon importation into the United States. Whether
an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an
issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC
Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of
proposed markings indicating that an article is made in the U.S.
HOLDING:
The outdoor pillow, item 83168-OS-NAVY, is classified under subheading 9404.90.2090, HTSUS. The
country of origin of the outdoor pillow is the United States pursuant to 19 CFR 102.21(c)(2).
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
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,
James Forkan
Acting Director
National Commodity Specialist Division