OT:RR:NC:N2:349
Ms. Lingyun Chen
E&E Co. Ltd
45875 Northport Loop E
Fremont, CA 94538
RE: Country of origin determination for a 7-piece comforter set; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Chen:
This is in reply to your letter dated July 7, 2025, requesting a country of origin determination for a 7-piece
comforter set which will be imported into the United States. A sample, photographs and a product
description were provided. As you have requested that the sample not be returned to you, the sample will be
destroyed.
FACTS:
The subject merchandise is a 7-piece comforter set, consisting of one comforter, two shams, one fitted sheet,
one flat sheet, and two pillowcases. Each item is made from 100 percent polyester woven fabric. The
comforter and shams have a printed face fabric and dyed back fabric. The comforter is filled with 100
percent polyester fiberfill and tacked. It measures 90" (W) x 90" (L). Each unquilted sham features a center
closure on the back and measures 20" (W) x 26" (L). The fabric forming the sheets and pillowcases is dyed.
The flat sheet is hemmed around the edges with a four-inch self-hem at the top. The fitted sheet is hemmed
with fully elasticized edges. The pillowcases are folded at one end and open at the opposite end with a
four-inch self-hem. The top and bottom edges are sewn. The flat sheet measures 90" (W) x 102" (L). The
fitted sheet measures 60" (W) x 80" (L) x 15" (D). Each pillowcase measures 20" (W) x 30" (L).
The manufacturing operations for the comforter set are as follows:
Vietnam:
The face and back fabrics for the comforter and shams are woven.
The fabrics for the fitted sheet, flat sheet, and pillowcases are woven.
The face fabric of the comforter and shams is bleached, printed and napped.
The fabric forming the sheets and pillowcases and the back of the comforter and shams is dyed and
napped.
The fabrics are exported to China on rolls.
China:
Polyester fiberfill is manufactured.
The fabric is cut and sewn to form the comforter shell, shams, sheets and pillowcases.
The comforter is filled with 100 percent polyester fiberfill and sewn closed.
The articles are packaged together 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 7-piece comforter 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.
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 does not apply.
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 comforter 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, below, corresponding to the prior classification. The pillow shams are classified under
subheading 6304.93, HTSUS, and the sheets and pillowcases are classified under subheading 6302.32,
HTSUS.
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
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) exceptions; therefore, as the fabric
forming the sheets and pillowcases is formed in a single country, that is, Vietnam, as per the terms of the
tariff shift requirement, country of origin of the sheets and pillowcases is conferred in Vietnam.
The subheadings for the comforter, 9404.90.85, HTSUS, and pillow shams, 6304.93, HTSUS, are provided
for in the paragraph (e)(2) exceptions to the above tariff shift rules; therefore, Section 102.21(e)(2) must be
considered.
Section 102.21(e)(2) states, in pertinent part:
(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...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;
Paragraph (e)(2)(i) applies when the fabric comprising the good is both dyed and printed. In Vietnam, the
fabric comprising one side of the subject comforters and shams is printed while the fabric comprising the
reverse side is dyed. Here, the dyeing and printing are mutually exclusive processes. Because the fabric is
either dyed or printed, not both, paragraph (e)(2)(i) is inapplicable. HQ H309368 noted.
Paragraph (e)(2)(ii) provides, “If the country of origin cannot be determined under paragraph (e)(2)(i) of this
section, [. . .] 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 subject
comforters and shams is formed in Vietnam, country of origin is conferred in Vietnam.
HOLDING:
The country of origin of the comforter, shams, fitted sheet, flat sheet and pillowcases is Vietnam pursuant to
19 CFR 102.21(c)(2).
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 Title 19 of the Code of Federal Regulations
(19 CFR Part 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, contact
National Import Specialist Kim Wachtel at [email protected].
Sincerely,
James Forkan
Acting Director
National Commodity Specialist Division