OT:RR:NC:N3:349
Mrs. Yoyo Yu
Qingdao Smartex Home Textiles Co. Ltd.
NO 32, Xianggang Zhong Rd
Qingdao 266071
China
RE: Country of origin determination for a comforter and sham set; 19 CFR 102.21(c)(5); last country where
an important assembly or manufacturing process occurred
Mrs. Yu:
This is in reply to your letter dated June 19, 2025, requesting a country of origin determination for a
comforter and sham set, which will be imported into the United States. Photographs were provided with your
request in lieu of the sample.
FACTS:
The subject merchandise, style #VSCL-3C, consists of a comforter and 2-piece sham set. Both the comforter
and pillow shams have a face panel made from 100 percent cotton woven textured chambray fabric and back
panel of 100 percent cotton woven fabric. The face and back panel fabrics are both dyed but are not printed.
You state the fabric has also been subjected to bleaching, shrinking and permanent stiffening. The comforter
does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The comforter is
internally fitted with 100 percent polypropylene nonwoven scrim and 100 percent polyester batting which are
quilted together with the back layer. The completed comforter is finished with knife edges. The shams are
unquilted and feature 100 percent cotton decorative fringed trim inserted between front and back panel and
sewn along its edges, and an opening with a zipper closure near the edge of one side on the back panel. The
comforter and 2-piece sham set are offered in Queen (92”x 96”) with Standard shams (20” x 26”) and King
(110” x 96”) with King shams (20” x 36”) sizes. All of the components of the set are packaged in a
self-fabric bag with a tie handle for retail sale.
The manufacturing operations for the comforter and sham set are as follows:
United States:
Raw cotton fibers are exported to China.
Malaysia or Vietnam:
21S and 10S cotton yarns are produced and exported to China to form face fabric.
China:
40S Yarn for back fabric is produced.
Cotton chambray face fabric is woven with 21S and 10S yarns.
Cotton chambray face fabric is dyed, bleached, shrunk and permanently stiffened.
Cotton trim for the shams is formed.
Polyester staple fiber for batting fabric is formed.
Zippers are produced.
Finished face fabric, 40S yarn, trim, polyester staple fiber and zippers are exported to Indonesia.
Indonesia:
Cotton back fabric is woven with 40S yarns.
Cotton woven back fabric is dyed, bleached, shrunk and permanently stiffened.
Polypropylene nonwoven scrim fabric, polyester batting and sewing thread are formed.
Fabrics are cut and sewn into a quilted comforter and unquilted shams with decorative frayed trim edges.
The finished comforter and sham set is packaged and exported to the United States.
ISSUE:
What is the 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 3-piece comforter and sham set to be a retail 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 sham
is classified under subheading 6304.92, Harmonized Tariff Schedule of the United States (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.”
With respect to the pillow shams, we note that subheading 6304.92, HTSUS, is not listed in paragraph (e)(2).
As the pillow sham is comprised of fabric formed in more than one country, paragraph (e)(1) and, therefore,
paragraph (c)(2) of Section 102.21 are inapplicable.
With respect to the comforter, we note that subheading 9404.90.85 is among those subheadings listed in the
paragraph (e)(2) exception; however, the comforter is excluded from 19 CFR 102.21(e)(2), because it is of
cotton. Paragraph (e)(2), in pertinent part, states:
(2) 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:
As the cotton comforter is not provided for under paragraph (e)(2), we consider whether the good meets the
requirements of paragraph (e)(1). As the comforter is comprised of fabric formed in more than one country,
paragraph (e)(1) and, therefore, (c)(2) of Section 102.21 are 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 comforter and shams are not knit to shape and are excluded from (c)(3)(ii), paragraph (c)(3) of Section
102.21 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.” In
the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric
making. The fabrics for both the comforter and shams are formed in more than one country. As no one
fabric is more important than the other, paragraph (c)(4) to Section 102.21 is inapplicable.
Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c) (1), (2), (3) or (4) of this section, the country of origin of the good is the last country,
territory, or insular possession in which an important assembly or manufacturing process occurred.”
Accordingly, in the case of the subject comforters and pillow shams, the country of origin is conferred by the
last country in which an important assembly or manufacturing process occurred, that is, Indonesia.
HOLDING:
The country of origin of the comforter and pillow shams is Indonesia pursuant to 19 CFR 102.21(c)(5).
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