CLA-2-63:OT:RR:NC:N3:351
Ms. Megan Carver
Brentwood Originals
3780 Kilroy Airport Way
Long Beach, California 90806
RE: Country of origin and marking of an unfinished chair cushion shell and an unfinished seat pad shell; 19
CFR 102.21(c)(2); tariff shift
Dear Ms. Carver:
In your letter dated September 20, 2025, you requested a ruling on the country of origin marking of an
unfinished chair cushion shell and an unfinished seat pad shell. In lieu of samples, photographs of the items
were provided with your request.
Style 11824, described as “Sunbrella Chaise Lounge Cushion,” is an unfinished chair cushion shell intended
to be completed into a finished cushion for chaise lounge chair after importation. The unfinished cushion
shell is unlined and is constructed of woven, dyed, 100 percent acrylic fabric. It features three sections: a
headrest measuring approximately 25 inches wide by 8 inches high with a 2 -inch gusset, a middle
connecting portion measuring 20 X 2 inches, and a long back/seat portion measuring approximately 25
inches (W) by 77 inches (H) with a 2 -inch gusset. Two self-fabric ties are attached on the top corners of the
headrest, and two more at the corners of the long back/seat portion, for securing the cushion to a chair.
Additionally, hook-and-loop fasteners are sewn onto the headrest and the lower part of the long portion for
extra security. The unfinished chair cushion shell is hemmed on all sides and includes two openings for
further processes after importation: one 19-inch-wide opening at the bottom of the headrest, and one
25-inch-wide opening in the middle of the long portion. In the United States, polyester batting will be
inserted into both the headrest and the long portion, while polyurethane foam will be inserted only into the
long portion. The openings will then be sewn closed to complete the chair cushion.
Style 11825, described as “Sunbrella Seat Pad,” is an unfinished seat pad shell intended to be completed into
a finished seat pad after importation. The square-shaped seat pad shell is unlined and is made of woven,
dyed, 100 percent acrylic fabric. It measures approximately 20 X 21 inches with a 2-inch gusset and includes
two self-fabric ties on one end for securing to a chair. The unfinished seat pad shell is hemmed on all sides
and has a 17-inch-wide opening along one side for further processing after importation to the United States.
In the United States, polyurethane foam and polyester batting will be inserted through the openings and then
sewn closed to complete the seat pad.
The manufacturing operations for the unfinished cushion shell and unfinished seat pad shell are as follows:
United States:
Acrylic fabric is woven and dyed.
Woven acrylic fabric is shipped to China in rolls.
China:
Acrylic fabric is cut to form ties and then sewn to the shells.
Hook-and-Loop straps are sewn.
Acrylic fabric is cut and assembled to form unfinished cushion shell and seat pad shell.
Unfinished cushion shells and seat pad shells are packed and shipped to United States for further
processing.
United States (further processing after importation):
Polyurethane foam slab is formed.
Polyester batting is formed.
Polyurethane foam and batting are inserted into the shells through the openings and then sewn closed.
Hinges are sewn to the Chaise Lounge Cushion.
The long portion of the Chaise Lounge Cushion is stitched to make 4 segments.
Completed chair cushions and seat pads are shipped to customers.
ISSUE:
What is the country of origin of the subject merchandise?
What is the proper country of origin marking for 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:”
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
unfinished cushion shell and seat pad shell are classified under subheading 6307.90.9891, 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.
As the unfinished cushion shell and seat pad shell are constructed from woven acrylic fabric made in a single
country, United States, as per the terms of the tariff shift requirement, the country of origin is conferred in
United States.
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.
Inasmuch as the marking requirements of 19 U.S.C. 1304 are applicable only to articles of “foreign origin,”
the subject unfinished cushion shell and seat pad shell are not required to be marked upon importation into
the United States. Whether an article may be marked with the phrase “Made in the USA” or similar words
denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest
that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C.
20580 on the propriety of proposed markings indicating that an article is made in the U.S.
HOLDING:
The country of origin of the unfinished cushion shell and the unfinished seat pad shell is the United States
pursuant to 19 CFR 102.21(c)(2). As such, the unfinished shells are not articles of foreign origin and are not
subject to 19 U.S.C. 1304.
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