OT:RR:NC:N2:349
Ms. Jane Liu
Yantai North Home Textile Co., Ltd
No.66 Jinfeng Road, Yantai
Yantai 265500
China
RE: Country of origin determination for a comforter; 19 CFR 102.21(c)(4); most important assembly
Dear Ms. Liu:
This is in reply to your letter dated June 10, 2025, requesting a country of origin determination for a
comforter. Photographs were provided in lieu of a sample.
FACTS:
The subject merchandise, SKU# 51429E, described as “Blossom Trail Comforter Green Tea,” is a reversible
quilted comforter made with an outer shell of 100 percent cotton woven fabric. The face and back panel
fabrics are both dyed and printed with the same botanical design. You state the fabric has also been subject
to bleaching and shrinking. The comforter is stuffed with 100 percent polyester batting and the three layers
are quilted together. Per your submission, the comforter contains no embroidery, lace, braid, edging,
trimming, or applique work, but it does feature 3.175 mm piping sewn on the four sides of the comforter
between the front and back panels. The reversible quilted comforter is offered in different sizes: Twin (70” x
90”), Full (84” x 90”), Queen (90” x 96”), and King (108” x 96”). You state that the reversible quilted
comforter is packaged for retail sale.
The manufacturing operations for the comforter, SKU# 51429E, are as follows:
Pakistan
Cotton greige fabric is woven.
Cotton griege fabric is shipped in rolls to China.
China
Cotton fabric is bleached, shrunk, dyed, and printed.
Batting, piping and sewing thread is formed.
Fabrics are cut, assembled by sewing, and quilted.
Finished reversible quilted comforter is packaged and shipped to United States.
ISSUE:
What 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withdrawn from warehouse, for consumption on or after July 1, 1996.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 9404.40.90, 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 corresponding to the prior classification, below. See New York Ruling Letter N338830.
Paragraph (e)(1) 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 section 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.
Paragraph (e)(2), in pertinent part, states:
For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29,
6302.52, 6302.53, 6302.59, 6302.92, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93,
6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings
as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of
cotton:
(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; or
While subheading 9404.90.85, HTSUS, is provided for under paragraph (e)(2), the comforter’s outer shell is
comprised of 100 percent cotton fabric; therefore, paragraph (e)(2) is not applicable. As the comforter is
comprised of fabric sourced from more than one country, i.e., the outer shell is formed in Pakistan and the
batting fabric is formed in China, there is no single country in which the fabric was formed; therefore, the
tariff shift under paragraph (e)(1) is not applicable. Accordingly, Section 102.21(c)(2) is not applicable to
this merchandise.
Paragraph (c)(3) states that,
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 goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and
subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, 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.
The comforter is classifiable in subheading 9404.90, HTSUS. As this merchandise is not knit to shape and
subheading 9404.90, HTSUS, is excepted from provision (ii), paragraph (c)(3) is inapplicable.
Paragraph (c)(4) states that, "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 subject comforter, the fabric making process of the comforter's outer shell constitutes the most
important manufacturing process. See HQ 959813. It is the outer shell which actually forms the
merchandise. Accordingly, the fabric making process in Pakistan, where the fabric for the comforter's outer
shell is formed, constitutes the most important manufacturing process. Therefore, the country of origin of the
subject comforter is Pakistan.
HOLDING:
The country of origin of the quilted comforter, SKU# 51429E, is Pakistan pursuant to 19 CFR 102.21(c)(4).
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)
James Forkan
Acting Director
National Commodity Specialist Division