OT:RR:NC:N2:349
Mr. Steve Henderson
STE Partners
60 Martinique Drive
Inlet Beach, FL 32461
RE: Country of origin determination for comforter set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR
102.21(c)(4); most important assembly or manufacturing process
Dear Mr. Henderson:
This is in reply to your letter dated June 9, 2025, requesting a country of origin determination for a comforter
set, which will be imported into the United States.
FACTS:
The subject merchandise, prototype “OPP BIAB,” described as a “Bed in a Bag (BIAB) Set,” consists of a
comforter, flat sheet, fitted sheet, pillowcases, and shams. All items are made from 100 percent polyester
brushed microfiber woven fabric. The finished items are made of fabric that is either dyed or printed. You
state the finished items do not contain any embroidery, lace, braid, edging, trimming, piping or applique
work. The comforter is internally fitted with batting, quilted in a box grid pattern and finished with knife
edges. The flat sheet is hemmed around the edges with a two-inch self-hem at the top. The fitted sheet is
hemmed with fully elasticized edges. The pillowcases are folded at one end with an opening at the opposite
end. The front and back are sewn on the top and bottom edges. The open end of the pillowcase features a
2-inch self-hem. The pillowcases are offered in Standard (20” x 30”) and King (20” x 40”). The sham
features a 2-inch self-flange along the four sides creating a picture frame effect. The back of sham has a rear
envelope closure. The shams are offered in Standard (24” x 30”) and King (24” x 40”). The 7-piece
comforter set is offered in Twin XL, Full, Queen and King sizes. All of the components of the set are
packaged either a vinyl or fabric bag for retail sale.
The manufacturing operations for the “BIAB Set” are as follows:
Vietnam
All fabric is woven and formed.
All fabric is exported in rolls to China.
China
Batting for comforter is formed.
Elastic band for fitted sheet is formed.
All fabric is washed and either dyed or printed.
All fabric is cut and assembled by sewing into fitted sheets, flat sheets, pillowcases, shams and comforters.
All finished articles are packaged ready for sale and exported to the 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 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 “Bed in a Bag (BIAB) Set” 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:”
Paragraph (e)(1) provides the rules used to determine the country of origin of a textile or apparel product
under paragraph (c)(2) of this section. These rules are dependent on the classification of the good. The
sheets, both fitted and flat, and pillowcases are classified under subheading 6302.22, Harmonized Tariff
Schedule of the United States (HTSUS), if printed, and subheading 6302.32, HTSUS, if dyed. The sham is
classified under subheading 6304.93, HTSUS, and the comforter is classified under subheading 9404.40.90,
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
6301 – 6306 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 “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.”
Subheading 6302.32, HTSUS, is not included in the paragraph (e)(2) exception to the above tariff shift rule.
As the fabric comprising the dyed sheets and pillowcases is formed in a single country, that is, Vietnam, as
per the terms of the tariff shift requirement, country of origin is conferred in Vietnam under the above tariff
shift rule.
Subheadings 6302.22, 6304.93 and 9404.90.85, HTSUS, are included in the paragraph (e)(2) exceptions.
Paragraph (e)(2), in pertinent part, states that for goods of subheadings 6302.22, 6304.93 and 9404.90.85,
HTSUS, except for goods classified under these 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 embossing, or
moireing.
The printed sheets and pillowcases are not also dyed. Further, you state the pillow shams and comforters are
subject to either dyeing or printing; therefore, paragraph (e)(2)(i) is inapplicable to the printed sheets and
pillowcases, shams and comforter.
Paragraph (e)(2)(ii), states,
(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.
As the fabric comprising the printed sheets and pillowcases and both the dyed and printed pillow shams is
formed in a single country, Vietnam, the country of origin for the printed sheets and pillowcases and all of
the pillow shams is conferred in Vietnam where the fabric is formed. As the fabrics comprising the
comforter are formed in more than one country, Section 102.21(e)(2)(ii) is 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 fabrics forming the comforter are not knit to shape and heading 9404.90 is excepted from paragraph
(c)(3)(ii), Section 102.21(c)(3) 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 subject comforter’s outer shell constitutes the most important
manufacturing process. See HQ 562498, dated November 13, 2002. Accordingly, the fabric-making process
in Vietnam, where the fabric for the outer shell is formed, constitutes the most important manufacturing
process and the country of origin for the comforter is Vietnam.
HOLDING:
The country of origin of the “Bed in a Bag (BIAB) Set” is Vietnam.
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 CFR 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