OT:RR:NC:N2:349
Ms. Yoyo Yu
Qingdao Smartex Home Textiles Co., Ltd.
No.32 Xianggang Zhong Road
Qingdao 266071
China
RE: Country of origin determination for a duvet cover set and a decorative pillow; 19 CFR 102.21(c)(2);
tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process
occurred
Dear Ms. Yu:
This is in reply to your letter dated July 21, 2025, requesting a country of origin determination for a duvet
cover and sham set and a decorative pillow, which will be imported into the United States. In lieu of
samples, a photograph was provided to this office.
FACTS:
Item 1, Style# VSCL-3D, described as a “Duvet Cover Set,” consists of a duvet and two pillow shams. Both
the duvet cover and pillow shams have a face panel made from 100 percent cotton, yarn-dyed, woven
chambray fabric and a back panel of 100 percent cotton woven fabric that is dyed. You state the fabrics have
also been subjected to shrinking and permanent stiffening. The back fabric is bleached before dyeing.
Neither fabric is printed. The duvet cover is not quilted, nor does it contain any embroidery, lace, braid,
edging, trimming, piping or applique work. The duvet cover has a knife edge and features an opening at the
bottom with a zipper closure. The sham is made from the same face and back fabrics as the duvet cover. It
includes fringed trim inserted into the seam along the edges. The sham also features an opening at the
bottom with a zipper closure. It does not contain any embroidery, lace, braid, edging, piping or applique
work. The duvet cover and two-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 with a ribbon and polyethylene (PE) bag. The duvet cover and shams are also packaged and sold
separately at retail.
Item 2, Style# VSCL-3P, described as a “Decorative Pillow,” is a decorative pillow cover with a stuffed
pillow insert. The outer cover of the decorative pillow consists of a face panel made from 100 percent cotton,
yarn-dyed, woven chambray fabric and a back panel made of 100 percent cotton woven fabric that is dyed.
You state the fabrics have also been subjected to shrinking and permanent stiffening. The back fabric is
bleached before dyeing. The decorative pillow cover has fringed trim along the edges and an opening at the
bottom with a zipper closure. The pillow cover includes a removable pillow insert consisting of a 100
percent cotton woven outer shell that is stuffed with 100 percent polyester fiberfill and sewn closed on four
sides. The decorative pillow measures 26 × 26 inches and is sold separately at retail.
The manufacturing operations for the duvet and two-piece sham set are as follows:
United States
Cotton fibers are produced.
Cotton fibers are shipped to China.
China
Cotton fibers are spun into a yarn and dyed.
Dyed yarn is woven into chambray face fabric.
Face fabric is further processed by shrinking and permanent stiffening.
Cotton trim is woven.
Zipper is formed.
Fabric and trim in rolls, yarn for back, zippers and packaging material are shipped to Indonesia.
Indonesia
Greige cotton back fabric is woven.
Sewing thread is formed.
Fabric back panel is bleached, dyed, shrunk and permanently stiffened.
Fabric is cut into panels to product size specifications.
The panels are sewn into a sham and duvet cover with the zipper closure.
Duvet cover and shams are finished, packaged and exported to the United States.
The manufacturing operations for the decorative pillow are as follows:
United States
Cotton fibers are produced.
Cotton fibers are shipped to China.
China
Cotton fibers are spun into a yarn and dyed.
Face and back fabric are woven.
Cotton trim is woven.
Zipper is formed.
Fabric and trim in rolls, yarn for pillow insert, zipper and packaging material are shipped to Indonesia.
Indonesia
Sewing thread is formed.
Face and back fabric are cut into panels to product size specifications.
The fabric panels are sewn into a pillow cover with an opening on the bottom and a zipper closure.
Yarn is woven into greige cotton woven fabric for pillow insert.
Fabric is cut and assembled into cotton cover shell and stuffed with a polyester fiberfill.
All four sides on the cover shell are sewn closed into a finished pillow insert.
The decorative pillow cover is stuffed with the pillow insert to form a finished pillow.
Finished decorative pillow 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 duvet cover and shams a set, when packaged and imported for sale together,
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.
Per the terms of 19 CFR 102.21(d), the country of origin of each item in the set must be determined
separately if there is no 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) 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 102.21(b)(2) as follows:
A fabric-making process is any manufacturing operation that begins with polymers, fibers, filaments
(including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.
Based on the information provided, the duvet cover, classified under subheading 6302.31, HTSUS; the
shams, classified under subheading 6304.92, HTSUS; and the decorative pillow, classified under subheading
9404.90.10, are not among those subheadings listed in the paragraph (e)(2) exception.
The decorative pillow is comprised of fabrics from two countries; the face, back and trim fabrics that form
the outer cover are woven in China and the cotton shell fabric for the pillow insert is woven in Indonesia. As
such, it would initially appear that paragraph (c)(2) did not apply as the fabric is not formed by the
fabric-making process in a single country, territory or insular possession; however, in this case, the cotton
shell fabric is disregarded in accordance with Section 102.13, the De Minimis rule.
Section 102.21(c), "General Rules," inter alia, state the requirements or conditions of Sections 102.12
through 102.19, where appropriate, are applicable when determining origin under Section 102.21(c)(1)
through (5). Section 102.13 "De Minimis," states the following, in pertinent part:
(c) Foreign components or materials that do not undergo the applicable change in tariff classification
set out in Section 102.21 or satisfy the other applicable requirements of that section when
incorporated into a textile or apparel product covered by that Section shall be disregarded in
determining the country of origin of the good if the total weight of those components or materials is
not more than 7 percent of the total weight of the good.
You have indicated the shell fabric for the pillow insert constitutes 5 percent of the total weight of the d
ecorative pillow; therefore, the lining fabric is disregarded in determining the country of origin for this item.
As the remaining fabric forming the decorative pillow is formed by the fabric making process in a single
country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China.
The duvet cover and shams are also comprised of fabrics from two different countries; however, in the case
of these two items, the fabrics each weigh more than 7 percent of the total weight of each good; therefore, the
“De Minimis” rule does not apply. As such, Section 102.21(c)(2) is inapplicable, and we proceed to
paragraph (c)(3).
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 duvet cover and shams are not knit to shape and are classified in headings excepted from paragraph
(c)(3)(ii), Section 102.21(c)(3) for 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 duvet cover 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 duvet cover and 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 Style# VSCL-3P, described as a “Decorative Pillow,” is China pursuant
102.21(c)(2). The country of origin of Style# VSCL-3D, described as a “Duvet Cover Set,” is Indonesia
pursuant 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