OT:RR:NC:N2:349
Ms. Sophia Tao
Linhan Home Limited Liability Company
Plot I-6, Road 6, Tan Do Industrial Park, Duc Hoa Commune
Tay Ninh 850000
Vietnam
RE: Country of origin determination for a decorative pillow; 19 CFR 102.21(c)(5); last country where an
important assembly or manufacturing process occurred
Dear Ms. Tao:
This is in reply to your letter dated December 10, 2025, requesting a country of origin determination for a
decorative pillow, which will be imported into the United States. Photographs were provided in lieu of a
sample.
FACTS:
The subject merchandise, item number SWLH26C01, described as the “Snowy Mountain Santa Pillow,” is an
18 × 18 inch decorative pillow. The pillow is made with an outer shell formed from two fabrics. The face
side is made of 100 percent polyester slub woven fabric that is printed with a snowy Christmas scene
including Santa Claus in his sleigh, a snowman, two mice, pine trees, two cabins, snow covered mountains
and a ski lift and embroidered with stars on the top of three pine trees, a reindeer and a third mouse. The
back is 100 percent polyester mink velvet fabric that is dyed blue. The back mink velvet fabric is lined with
a nonwoven fabric. The fabrics form an outer shell and lining for the pillow that is stuffed with polyester
fiber. The pillow is sewn with a knife edge.
The manufacturing operations for the pillow are as follows:
CHINA:
Slub face fabric is woven.
Slub face fabric is exported to Vietnam.
VIETNAM:
Mink velvet back fabric is woven.
Nonwoven lining for back panel formed.
Polyester staple fiber is manufactured.
Slub face fabric is printed and embroidered.
Fabric is cut and assembled by sewing the panels to form a pillow shell.
Pillow shell is stuffed with polyester staple fiber and sewn closed.
Finished 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withdrawn from warehouse, for consumption on or after July 1, 1996.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).
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
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.”
Paragraph (e)(2) in pertinent part states,
For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29,
6302.52, 6302.53, 6302.59, 6302.92, 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...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;
The pillows are classifiable in subheading 9404.90.20, Harmonized Tariff Schedule of the United States
(HTSUS), and are not subject to paragraph (e)(2). As the fabrics comprising the pillow are formed in both
China and Vietnam and there is not a single country, territory or insular possession in which the fabric
comprising the good was formed by the fabric-making process, Section 102.21(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 excepted from provision
(ii), 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 subject merchandise, the most important manufacturing operation occurs at the time of the
fabric formation. As the fabric formation for this merchandise occurs in more than one country, and no one
fabric can be considered more important in this case, 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 pillows, the country of origin is conferred by the last country in which
an important assembly or manufacturing process occurred, that is, Vietnam.
HOLDING:
The country of origin of the decorative pillow is Vietnam.
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)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division