OT:RR:NC:N3:351
Ms. Shanshan Liang
Liang + Mooney, PLLC
2104 Delta Way, Suite #1
Tallahassee, FL 32303
RE: Country of origin and marking determination of a face mask; 19 CFR 102.21(c)(5)
Dear Ms. Liang:
In your letter dated September 12, 2025, you requested a ruling on the country of origin and marking of a
face mask on behalf of your client, Winner Medical Co., Ltd. In lieu of a sample, photographs of the face
mask were provided with your request.
The item, described as a “Medical Face Mask,” is a unisex nonwoven disposable face mask that is intended
to be used as a protective face covering. The pleated face mask is composed of three layers of nonwoven
textile fabric: a light blue 100 percent spun bonded polypropylene top layer; a white 100 percent melt-blown
polypropylene middle layer; and a white 100 percent spun bonded polypropylene bottom layer. The face
mask measures 6 ½ inch in length by 3 ½ inch in width and features an iron core nylon strip on the top edge
which lies on the bridge of the nose to help the mask conform to the contours of the face. The face mask is
fastened behind the ears with nylon ear loops.
The manufacturing operations for the face mask are as follows:
China:
-100 percent spun bonded polypropylene nonwoven fabric (top layer) is formed.
-100 percent melt-blown polypropylene nonwoven fabric (middle layer) is formed.
- Iron core nylon nose bridge strip and nylon ear loops are produced.
- Materials are shipped to Vietnam.
Vietnam:
- 100 percent spun bonded polypropylene nonwoven fabric (bottom layer) is formed.
- Cutting and sewing of face mask.
- Face masks are packaged in a heat sealed bag containing 50 pieces each then placed in a box.
- The boxes are placed in cartons, with each carton containing ten boxes.
- The cartons are shipped to the United States.
ISSUES:
What is the country of origin determination and country of origin marking of the subject merchandise?
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8,
1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for
consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published
September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the
URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000,
and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, 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.
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 face
mask is classified under subheading 6307.90.9870, Harmonized Tariff Schedule of the United States
(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
6307.90 The country of origin of a good classifiable under 6307.90 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.
Since the face mask is constructed from two different fabrics formed in China and Vietnam, Section
102.21(c)(2) is inapplicable.
Section 102.21(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 goods of heading 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and
subheadings 6209.20.5040, 6307.10, 6307.90, and 9404.90, 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 subject merchandise is not knit to shape and subheading 6307.90 is excepted from provision (ii),
Section 102.21(c)(3) is inapplicable.
Section 102.21 (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.” The most important manufacturing process occurs at the time of the fabric making. Since the
fabrics for the face mask are formed in two different countries, and no one fabric is more important than the
other, the country of origin cannot be made based on the fabric making process. As such, Section
102.21(c)(4) 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 face mask, country of origin is conferred by the last country in which
an important assembly or manufacturing process occurred, that is, Vietnam.
COUNTRY OF ORIGIN MARKING:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as “the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an
article in another country must effect a substantial transformation in order to render such other country the
country of origin within the meaning of [the marking laws and regulations].”
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.
In this case, you propose to mark the packaging of the face masks as “Made in Vietnam.” As determined
above, pursuant to 19 CFR 102.21(c)(5) the country of origin of the face masks is Vietnam. Accordingly, the
proposed marking satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134.
HOLDING:
The country of origin of the face mask is Vietnam pursuant to 19 CFR 102.21(c)(5). Based on the provided
information, we find that the country of origin marking, “Made in Vietnam” satisfies the marking
requirements of 19 U.S.C. 1304 and 19 CFR 134.46.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from Vietnam will
be subject to an additional ad valorem rate of duty of 20 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading
6307.90.9870, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided at https://hts.usitc.gov/.
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 Kristine Dodge at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division