OT:RR:NC:N2:349
Ms. Elaine Sun
E&E Co., Ltd.
45875 Northport Loop East
Fremont, CA 94538
RE: Country of origin determination for a 3-piece comforter set; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Sun:
This is in reply to your letter dated July 10, 2025, requesting a classification and country of origin
determination for a 3-piece comforter set which will be imported into the United States. The sample will be
disposed of in our office.
FACTS:
The subject merchandise, identified as “Printed Microfiber Comforter Set,” is described as a 3-piece
comforter set, consisting of one comforter and two shams composed of 100 percent polyester woven fabric.
The face fabric is printed and the back fabric is dyed. The comforter is filled with 100 percent fiberfill and
tacked. The unquilted and unstuffed shams have two panels in the back and an opening in the center. Both
the comforter and shams have knife edges. The comforter measures approximately 89" (L) x 88" (W). Each
sham measures approximately 26" (W) x 20" (L).
The manufacturing operations for the comforter set are as follows:
Vietnam:
The face and back fabrics for the comforter and shams are woven.
Woven fabric is dyed or printed.
The fabrics are exported to China.
China:
Polyester staple fiberfill is manufactured.
The fabric is cut and assembled by sewing into a comforter shell and pillow shams.
The comforter is filled with polyester fiberfill, tacked, and sewn closed.
The comforter and shams 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withdrawn from warehouse, for consumption on or after July 1, 1996.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 3-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 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:”
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.
Paragraph (e)(i), 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.”
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;
As the fabric is either dyed or printed, not both, and no additional finishing processes are performed,
paragraph (e)(2)(i) is inapplicable. As the fabric comprising the subject comforters and shams is formed by
the fabric-making process 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 country of origin of the comforter and shams is Vietnam pursuant to 19 CFR 102.21(c)(2) and 19 CFR
102.21(e)(2)(ii).
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