OT:RR:NC:N2:349
Mr. Randy Smith
Peking Handicraft Inc.
1388 San Mateo
South San Francisco, CA 94080
RE: Country of origin determination for a three-piece quilt and sham set; 19 CFR 102.21(c)(5); last country
where an important assembly or manufacturing process occurred
Dear Mr. Smith:
This is in reply to your letter dated July 3, 2025, requesting a country of origin determination for a
three-piece patchwork quilt and sham set, which will be imported into the United States. Photographs were
provided in lieu of a sample.
FACTS:
The subject merchandise, Article# PHC04820, described as “BHG Starburst Quilt and Sham,” is a
three-piece set consisting of a patchwork quilt and two pillow shams. The patchwork quilt’s face panel is
made from three or four layers, depending on the fill material. The top layer is of 100 percent cotton, dyed
white, woven fabric and five 100 percent cotton, printed, woven fabrics of various printed patterns. The
white fabric serves as the background while the printed fabrics are assembled in a starburst design pattern.
The middle layer is of either 100 percent polyester batting fabric or 100 percent cotton fibers needle punched
together with polypropylene scrim fabric to prevent migration or moving of the fill material. The backing
fabric is of polyester brushed, dyed or printed, woven fabric. Quilt stitching extends through all layers. The
matching quilted shams feature the same construction on the face as the quilt; however, the back of the face
panel is made of a light weight, dyed white, 100 percent polyester fabric. The back of the sham is made of
two panels of polyester brushed, dyed or printed, woven fabric to match the back of the quilt. The back
panels have a four-inch overlap in the center of the sham. The edges of the quilt and sham are finished with a
narrow, woven binding. The quilt and shams do not contain any embroidery, lace, braid, edging, trimming,
piping or applique work. The quilt is available in two sizes: Queen (90” x 92”), and King (104” x 94”). The
quilted shams are available in two sizes: Standard (20" x 26"), and King (20" x 36"). The quilt and sham are
imported for retail sale, packaged under a crisscrossed ribbon and cardboard head card on the front and back,
and marketed under Better Home and Garden® brand.
The manufacturing operations for the quilt and sham set are as follows:
China
Cotton face fabrics are woven.
Face fabrics are bleached, softened, and pre-shrunk.
Face fabrics are either dyed white or printed.
Fabrics are cut and sewn to create the face panels with a starburst pattern design.
Binding fabric is formed.
The patchwork face panels, and binding are shipped to Cambodia.
Cambodia
Polyester back fabric is woven.
Polyester lining fabric (back of face fabric) for sham is woven.
Back fabrics are bleached, softened, heat-set and brushed.
Back fabrics are dyed or printed.
Polyester fiber fill is produced.
Fabric for binding is cut into binding width strips.
Quilted fabric is cut to size and the face fabric, polyester fiber fill, and back fabric are quilted.
Back panels for sham are cut and sewn to back of quilted face.
Binding fabric is sewn along all edges of the quilt and shams.
Finished quilt and shams are washed, inspected and packaged for export to 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).
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:”
We note that the subject quilts are classified in subheading 9404.40.10, Harmonized Tariff Schedule of the
United States (HTSUS), and the subject sham is classified in subheading 9404.90.81, HTSUS. Prior to 2022,
the corresponding HTSUS classification for subheadings 9404.40.10, HTSUS, and 9404.90.81, HTSUS, was
subheading 9404.90.80, HTSUS. The tariff shift rules have not yet been updated to the current subheadings;
therefore, we will follow the rule corresponding to the prior subheading, in the analysis below.
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 “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 9404.90.80, HTSUS, is not among those subheadings listed in the paragraph (e)(2) exception;
therefore, we apply the above rule. However, as the quilt and shams are not comprised of fabrics formed in a
single country, territory or insular possession, paragraph (c)(2) of Section 102.21 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 quilt and shams are not knit to shape and are excluded from paragraph (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 quilt 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 quilt and pillow shams, the country of origin is conferred by the last
country in which an important assembly or manufacturing process occurred, that is, Cambodia.
HOLDING:
The country of origin of the three-piece quilt and sham set is Cambodia 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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division