OT:RR:NC:N2:349
Gokul Nair
Zig Zag Inc
4300 Westpark Drive Southwest
Atlanta, GA 30336
RE: Classification and country of origin determination for a cushion; 19 CFR 102.21(c)(2); tariff shift
Dear Mr. Nair:
This is in reply to your letter dated June 15, 2025, requesting a classification and country of origin
determination for a cushion insert, which will be imported into the United States.
FACTS:
The subject merchandise is described as a “high back cushion (HBC) insert.” The cushion is made of 100
percent polyurethane (PU) foam covered with nonwoven fabric. The cushion has a round shape on one side
and square corners on the other side. The item is the inner core of a cushion typically covered with a
decorative cushion cover. The cushion insert will be sold at retail in its imported condition as a replacement
cushion or to purchase with a separately sold cover.
The manufacturing operations for the cushion insert are as follows:
Vietnam:
Polypropylene nonwoven fabric is formed.
Polypropylene nonwoven fabric is exported to China.
China:
PU foam is formed.
Polypropylene nonwoven fabric is cut and sewn into cushion shell.
PU foam is inserted into nonwoven shell.
Nonwoven shell is sewn closed.
Finished foam insert is exported to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the high back cushion (HBC) insert 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withdrawn from warehouse, for consumption on or after July 1, 1996.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)(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.
Subheading 9404.90.20, HTSUS, is not provided for under paragraph (e)(2); therefore, we apply the
paragraph (e)(1) rule, listed above. As the fabric forming the shell of the foam cushion insert 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.
HOLDING:
The HBC insert is classified under subheading 9404.90.2090, HTSUS. The duty rate is 6 percent ad valorem.
The country of origin is Vietnam pursuant to 19 CFR 102.21(c)(2).
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
9404.90.2090, HTSUS, listed above.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division