OT:RR:NC:N2:349
Ms. Ivy Deng
Down Home Manufacturing LLC
402 Maxwell Avenue
Greenwood, SC 29646
RE: Country of origin determination for a duvet; 19 CFR 102.21(c)(4); most important assembly or
manufacturing process
Dear Ms. Deng:
This is in reply to your letter dated June 11, 2025, requesting country of origin determination for a duvet,
which will be imported into the United States. Photographs of the item were submitted in lieu of a sample.
FACTS:
The subject merchandise, described as a “Threshold Cool Touch Duvet Insert,” is a quilted duvet that is
intended to be inserted into a duvet cover. The outer shell of duvet is composed of 90 percent nylon and 10
percent spandex knitted fabric. The fabric is dyed white and is not printed. You state the fabric has also been
subject to bleaching and weighting. The duvet is stuffed with 100 percent polyester batting. The three layers
are quilted together in a diamond pattern. The edges of the duvet are finished with dyed blue self-fabric
piping, measuring 3.175 mm wide, and six tabs (loops), one at each corner and one in the center of both the
top and bottom edges. The loops are used to secure the duvet inside a duvet cover, preventing the duvet from
bunching up or shifting. The duvet does not contain any embroidery, lace, braid, edging, trimming, and
applique work. The duvet insert will be available in the following sizes: Twin/TXL 68” x 94,” Item #
062-20-3281; Full/Queen 90” x 94,” Item # 062-20-9924; and King/California King 108” x 94,” Item #
062-20-9559.
The manufacturing operations for the quilted duvet are as follows:
China
Knit fabric is formed, bleached, dyed, and weighted.
Knit fabric is folded and shipped to Vietnam.
Vietnam
Polyester batting and thread are produced.
Fabrics are cut, sewn, assembled and quilted into a finished quilted duvet insert.
Labels and duvet tabs are sewn to the quilted comforter.
The finished duvet cover is packaged and shipped to United States.
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 USC § 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products entered, or withdrawn from
warehouse for consumption, on and after July 1, 1996. 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 duvet insert 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 (“NY”)
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 subheading for the duvet is provided for in the paragraph (e)(2) exceptions to the above tariff shift rules;
therefore, Section 102.21(e)(2) must be considered.
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, except for
goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component
parts, 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 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.
The face, back and piping fabric for the duvet insert are dyed but not printed. As a result, Section
102.21(e)(2)(i) is inapplicable for the duvet. As the fabrics comprising the duvet insert comforter are formed
in more than a single country, Section 102.21(e)(2)(ii) is also inapplicable.
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 duvet is not knit to shape, Section 102.21(e)(3)(i) is inapplicable and as the subheading for the duvet
insert is 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.”
The fabric-making process of the duvet’s outer shell in China constitutes the most important manufacturing
process. See HQ 562498, dated November 13, 2002. Accordingly, the country of origin is conferred by the
country in which the most important manufacturing process was performed, that is, China.
HOLDING:
The country of origin of Item #s 062-20-3281, 062-20-9924 and 062-20-9559, described as a “Threshold
Cool Touch Duvet Insert,” is China 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 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. If the facts are modified in any way, or if the goods do not conform to
these facts at the time of importation, you should bring this to the attention of 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