OT:RR:NC:N2:349
Xia Chen
Nanjing Meihua Textile Co., Ltd.
12F, Hongyi Mansion, 459 Mid. Long Pan Road, QinHuai District
Nanjing 211500
China
RE: Country of origin and marking determination for mattress pads; 19 CFR 102.21(c)(5); last country in
which an important assembly or manufacturing process occurred
Dear Ms. Chen:
This is in reply to your letter dated November 6, 2025, requesting a country of origin determination for a
mattress pad, which will be imported into the United States. In lieu of a sample, photographs and a product
description were provided.
FACTS:
SKU #11171 is a mattress pad designed to be placed on top of a mattress to provide additional comfort. It is
comprised of an outer shell of 100 percent cotton plain woven fabric that is stuffed with white duck down.
The shell fabric is bleached and dyed white. The mattress pad includes a self-fabric 20-inch-deep skirt with a
fully elasticized edge. The mattress pad is available in the following sizes: Twin 39 x 75 inches, Twin XL 39
x 80 inches, Full 54 x 75 inches, Queen 60 x 80 inches, King 78 x 80 inches and California King 72 x 84
inches. It is packaged for retail sale in a reusable bag consisting of nonwoven fabric on the front, top, bottom
and sides and polyvinyl chloride (PVC) on the back. There is a zipper closure and self-fabric handle on the
top of the bag. The bag measures 19 × 22 × 3 inches.
SKU #11180 is a mattress pad designed to be placed on top of a mattress to provide additional comfort. It is
comprised of an outer shell of 100 percent cotton plain woven fabric that is stuffed with a polyester fiberfill.
The shell fabric is bleached and dyed white. The mattress pad features a knife edge finish and is held in
place with four seven-centimeter-wide elasticized woven bands of polyester and elastane sewn to each side of
the four corners. The bands form straps that are secured to the mattress to prevent the pad from shifting or
bunching. The mattress pad is available in the following sizes: Twin 39 x 75 inches, Twin XL 39 x 80
inches, Full 54 x 75 inches, Queen 60 x 80 inches, King 78 x 80 inches and California King 72 x 84 inches. It
is packaged for retail sale in a reusable bag consisting of nonwoven fabric on the front, top, bottom and sides
and polyvinyl chloride (PVC) on the back. There is a zipper closure and self-fabric handle on the top of the
bag. The bag measures 19 × 22 × 3 inches.
SKU #11221 is a mattress pad designed to be placed on top of a mattress to provide additional comfort. It is
comprised of an outer shell of 100 percent cotton plain woven fabric that is stuffed with a white duck down.
The shell fabric is bleached and dyed white. The mattress pad includes a 100 percent cotton jersey knit fabric
skirt with a depth of 20 inches and a sewn-on three-centimeter-wide elasticized woven band edge of polyester
and elastane. The mattress pad is available in the following sizes: Twin 39 x 75 inches, Twin XL 39 x 80
inches, Full 54 x 75 inches, Queen 60 x 80 inches, King 78 x 80 inches and California King 72 x 84 inches. It
is packaged for retail sale in a reusable bag consisting of nonwoven fabric on the front, top, bottom and sides
and polyvinyl chloride (PVC) on the back. There is a zipper closure and self-fabric handle on the top of the
bag. The bag measures 19 × 22 × 3 inches.
The manufacturing operations for the mattress pads, are as follows:
PAKISTAN
Greige cotton woven fabric for the shell is formed (SKU#s 11171 and 11180 and 11221).
Elasticized cotton jersey narrow fabric is formed (SKU# 11221).
The greige cotton fabric and narrow elasticized cotton jersey fabric are shipped in rolls to China.
CHINA
Cotton fabric is bleached, dyed and shrunk.
Sewing thread is produced.
Polyester staple fiber is manufactured (SKU# 11180).
Duck down is harvested/sourced (SKU# 11171 and 11221).
Elastic bands are formed (SKU#s 11171, 11180 and 11221).
The fabric is cut and assembled by sewing into unfinished shell.
The mattress pad is filled with Chinese-sourced white duck down (SKU#s 11171 and 11221) or
polyester staple fiber (SKU# 11180), sewn closed and box quilted.
Nonwoven fabric, PVC sheeting and zipper for bag is formed.
Nonwoven fabric, PVC sheeting is cut and assembled by sewing with zipper to form bag.
Face of bag is printed with “The Company Store” and logo.
The mattress pad is packaged and shipped to the United States.
ISSUE:
What is country of origin and marking requirements 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).
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 mattress pads are classified under subheadings 9404.90.81 and 9404.90.96, Harmonized Tariff Schedule
of the United States (HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.90.81 was
subheading 9404.90.80 and subheading 9404.90.96 was 9404.90.95, HTSUS. Paragraph (e)(2) of Section
102.21 has not been updated with the current tariff subheadings. Therefore, we follow the rule corresponding
to the prior classification, below. See New York Ruling Letter N338830. The reusable bag used as
packaging for each mattress pad is classifiable under subheading 6307.90, HTSUS.
Paragraph (e)(1) 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 subheading 6307.90 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 section 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.
Paragraph (e)(2) in pertinent part states,
(2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22,
6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99,
9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of
cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton:
(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, except for
goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component
parts, 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 for the reusable bag 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 for the bag is conferred in China.
The subject mattress pads are not classified among the paragraph (e)(2) exceptions to the above tariff shift
rule. Subheading 9404.90.80, HTSUS, is not included and, although subheading 9404.90.95, HTSUS, is
included, articles of cotton are excepted. As such, paragraph (e)(2) does not apply. However, as each
mattress pad includes fabric formed in more than one country; the cotton shell and jersey knit fabric is
formed in Pakistan and the narrow-woven elastic bands are formed in China, the tariff shift rule under
paragraph (e)(1) also does not apply. As such, paragraph (c)(2) is inapplicable.
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: 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 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 subject
merchandise is not knit to shape, and subheading 9404.90, HTSUS, is among the excepted subheadings,
Section 102.21 (c)(3) 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 mattress pads, it is the fabric-making process that constitutes the most important
manufacturing process. See NY E80405 (May 14, 1999), NY H85550 (Sept. 4, 2001) and Headquarters
Ruling Letter (“HQ”) 959256 (June 20, 1996). Since the fabrics for the mattress pads are formed in two
countries, a single country of origin determination cannot be made based on Section 102.21(c)(4).
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 mattress pads, country of origin is conferred by the last country in
which an important assembly or manufacturing process occurred, that is, China.
MARKING:
The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country
of origin of the article.
As provided in Section 134.41(b), Customs Regulations (19 C.F.R. 134.41(b)), the country of origin marking
is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, Section 134.41(a), Customs Regulations (19 C.F.R. 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, Section 134.44, Customs Regulations (19 C.F.R. 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable.
Sections 134.23 and 134.24, Customs Regulations (19 CFR 134.23 through 134.24), provide the marking
requirements for the containers and holders. The mattress pads are imported in a retail bag composed of
nonwoven fabric and PVC sheeting. This type of bag is suitable for reuse. Section 134.23(a), indicates
containers or holders designed for or capable of reuse after the contents have been consumed, whether
imported full or empty, must be individually marked to indicate the country of their own origin with a
marking such as, “Container Made in (name of country)” or similar language to identify the country of origin
of the bag itself.
An article is excepted from marking under section 134.32(d) (19 C.F.R. § 134.32(d)), if the marking of a
container of such article will reasonably indicate the origin of such article. Accordingly, marking the bags in
which the mattress pads are imported and sold to the ultimate purchaser in lieu of marking the individual
articles themselves is an acceptable country of origin marking provided the port director is satisfied that the
items will remain in the bag until it reaches the ultimate purchaser.
You propose marking the mattress pads with a sewn-on label stating “Made in Pakistan, Cut and Sewn in
China” placed on the inside of the edge of the mattress pad skirt for SKUs #11171 and #11221 and in the
seam for SKU #11180, as described above. As the country of origin of the mattress pads is determined to be
China, this marking does not comply with 19 USC 1304 and 19 CFR 134 and is not an acceptable marking
for the imported merchandise. Assuming the country of origin marking on the sewn-on labels is visible
through the bag, marking the mattress pads with “Made in China” would satisfy the marking requirements. If
the sewn-on labels are not visible through the packaging, the bag must be marked with the country of origin
of its contents. Further, the usual reusable bags in which the pads are imported must be marked with its own
country of origin to satisfy 19 CFR 134.23. Marking the reusable bag with “Mattress Pad and Bag Made in
China,” or similar language, would satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR 134. See
Headquarters Ruling Letter (HRL) 734596, dated August 6, 1992.
HOLDING:
The country of origin of the mattress pads, SKU#s 11171, 11180 and 11221, is China pursuant of 19 CFR
102.21(c)(5). The country of origin of the reusable bags is China pursuant to 19 CFR 102.21(c)(2). The
proposed marking does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR 134.
To ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70), which is applicable
to textile products, we suggest that you contact the Federal Trade Commission (FTC) for information
regarding guidelines for the use of the proposed hangtags and labels. Customs does not issue rulings or
decisions interpreting FTC guidelines. The address and website of the FTC follow: Federal Trade
Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580 and www.ftc.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 Kim Wachtel at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division