OT:RR:NC:CEE004:N2:349
Mr. Jeff Victoria
Macy's Merchandising Group
151 W. 34th St.
New York, NY 10001
RE: Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift; 19 CFR
102.21(c)(5); last country where an important assembly or manufacturing process occurred; 19 CFR 102.13;
De Minimis
Dear Mr. Victoria:
This is in reply to your letter dated December 16, 2025, requesting a country of origin determination for
decorative pillows, which will be imported into the United States. Photographs were submitted in lieu of
samples.
FACTS:
Style 100227449DP is a 12 x 16 inch decorative pillow consisting of a pillow insert and removable cover.
The cover is made of 100 percent cotton woven fabric. The insert is made of 55 percent cotton and 45
percent polyester woven fabric filled with polyester staple fiber. The pillow features a 1 ½ inch self-flange,
double scalloped embroidery on scalloped edges and an envelope closure on the back.
Style 100212221DP is a 14 × 24 inch decorative pillow consisting of a pillow insert and removable cover.
The cover is made of 100 percent cotton woven fabric that is embroidered on the face. The insert is made of
55 percent cotton and 45 percent polyester woven fabric filled with polyester staple fiber. The pillow
features a knife edge on all sides and an invisible zipper one inch from the bottom seam.
Style 10016646600 is a 20 × 20 inch decorative pillow consisting of a pillow insert and removable cover.
The cover is made of 100 percent cotton woven fabric that is embroidered on the face. The insert is made of
55 percent cotton and 45 percent polyester woven fabric filled with polyester staple fiber. The pillow
features 1/8-inch self-corded piping on all four sides and an invisible zipper one inch from the bottom seam.
The manufacturing operations for the decorative pillows are as follows:
PAKISTAN:
100 percent cotton greige fabric for cover is woven.
100 percent cotton greige fabric is exported to China.
CHINA:
55 percent cotton, 45 percent polyester fabric for pillow insert is woven.
100 percent polyester staple fiber is manufactured.
Zippers are manufactured. (Styles 100212221DP and 10016646600)
Piping cord and piping (from piping cord and 100 percent cotton greige fabric) is formed. (Style
10016646600)
Pillow cover fabric undergoes bleaching, dyeing, desizing, singeing, mercerizing, washing, mechanical
and chemical finishing and shrinking.
Pillow cover is embroidered.
Pillow insert fabric is cut, assembled by sewing, filled to create pillow insert and sewn closed.
Pillow cover is cut and assembled by sewing.
The pillow is inserted into the cover, packaged and exported to the United States.
ISSUE:
What is the country of origin of the subject merchandise for marking purposes?
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 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;
The pillows are classifiable in subheading 9404.90.10, Harmonized Tariff Schedule of the United States
(HTSUS), and are not subject to paragraph (e)(2). It would initially appear that paragraph (c)(2) does not
apply as the fabrics comprising the pillows are formed in two countries; the fabric forming the covers is
formed in Pakistan and the fabric comprising the pillow inserts is formed in China. However, with respect to
Styles 100212221DP and 10016646600, the fabric comprising the pillow inserts 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 fabric forming the shell of the pillow insert constitutes 9.65 percent of the weight of
the pillow for style 100227449DP, 6.25 percent for style 100212221DP and 5.63 percent for style
10016646600; therefore, as this fabric is less than 7 percent of the total weight of styles 100212221DP and
10016646600, it is disregarded in determining the country of origin of these styles. As the remaining fabric
forming the pillows, styles 100212221DP and 10016646600, is formed by the fabric-making process in a
single country, that is Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred
in Pakistan.
The De Minimis rule does not apply to style 100227449DP because the weight of the pillow shell of the
insert exceeds 7 percent of the weight of the pillow; therefore, as the fabrics comprising the pillow, style
100227449DP, are formed in both China and Pakistan 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, style 100227449DP, the 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 CFR 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 CFR 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 CFR 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.
In your letter, you proposed marking the pillows “Made in Pakistan.” The proposed marking that is
conspicuous, legible and permanent satisfies the marking requirements under 19 U.S.C. 1304 and 19 CFR
134 for styles 100212221DP and 10016646600. The proposed marking does not satisfy the marking
requirements under 19 U.S.C. 1304 and 19 CFR 134 for style 100227449DP. The requirements are not met
because the country of origin of style 100227449DP is determined to be China. The pillows must be marked
with the country of origin, as specified above. Style 100227449DP must be conspicuously, legibly and
permanently marked “Made in China” or similar wording to satisfy the requirements of 19 U.S.C. 1304 and
19 CFR 134.
HOLDING:
The country of origin of the decorative pillows, styles 100212221DP and 10016646600, is Pakistan pursuant
to 19 CFR 102.21(c)(2). The country of origin of the decorative pillow, style 100227449DP, is China
pursuant to 19 CFR 102.21(c)(5). Styles 100212221DP and 10016646600 must be marked “Made in
Pakistan” or similar wording to reflect the country of origin in order to satisfy the requirements of 19 U.S.C.
1304 and 19 CFR 134. Style 100227449DP must be marked “Made in China” or similar wording to reflect
the country of origin in order to satisfy the requirements of 19 U.S.C. 1304 and 19 CFR 134.
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