OT:RR:NC:N2:349
Ms. Jo-Anne Daniels
Jo-Anne Daniels DBA Trade Resources & Associates
230-B Tyson Avenue
Paris, TN 38242
RE: Country of origin determination for bedspread sham set and various throws; 19 CFR 102.21(c)(2); tariff
shift
Dear Ms. Daniels:
This is in reply to your letter dated February 9, 2026, requesting a country of origin determination on behalf
of your client, Crane USA Inc., for a bedspread and sham set and various throws which will be imported into
the United States. Samples of the bedspread and sham set and one throw were provided. The samples will
be disposed of by this office.
FACTS:
Item #CH-200BDS-QN, which you describe as both the “White Fringe Bedspread Sham Set” and the “Calm
Bedspread/Sham Full/Queen Set,” includes one bedspread and two pillow shams and is included in the Calm
Collection under the Crane Home brand. Both the bedspread and the face of the shams are made from the
same 100 percent cotton woven fabric which features three rows of loop pile, approximately ½ inch wide,
woven into the fabric every 7 to 7 ½ inches. The yarns which are dyed white are of various thickness
creating a textured fabric. The bedspread has a 1 ¼ inch hem on all four sides. The sham features an
envelope style opening on the back, which is composed of 100 percent cotton woven, yarn dyed fabric, with
two polished coconut shell button closures and a knife edge on all sides. The set is available in the following
sizes: Queen (Item #CH-200BDS-QN), with the bedspread measuring 88 x 92 inches and two standard shams
measuring 20 x 26 inches, and King (Item #CH-200BDS-KG), with the bedspread measuring 92 x 108 inches
and king shams measuring 20 x 36 inches.
Item #CH-200TH-1, which you describe as both the “Tranquil Oatmeal Weave Throw” and the “Calm
Melange Mixed Edge Throw” is a reversible, single-layer throw that is included in the Calm Collection under
the Crane Home brand. The throw is constructed of 100 percent cotton woven fabric. The fabric includes
yarn dyed white yarns in the weft and yarn dyed tan yarns in the warp. T he throw features a 100 percent
cotton velvet binding, dyed tan, along the sides and fringe at the ends formed from the warp yarns. The
throw blanket measures 55 x 80 inches. The throw is thin and intended for decorative use.
You also have requested a ruling on additional throws: CH-200TH-2, “Cloud Knit Throw”; CH-200TH-3,
“Stitchscape Fringe Throw”; CH-220TH-2, “Reversible Chestnut Harmony Throw”; CH-230TH, “Deep
Current Knit Throw”; CH-230TH2, “Driftwood Weave Throw”; and CH-210TH-2, “Desert Ombre Throw.”
As these items are of different fabrics and construction, we are unable to issue a ruling on these items without
a sample.
The manufacturing operations for the bedspread and sham set are as follows:
Uzbekistan:
Cotton is grown and yarn is spun and wound on cones.
Yarn undergoes singeing, de-sizing, scouring, bleaching, and dyeing.
Bedspread and sham face cotton fabric is woven with intermittent pile design.
Cotton fabric for sham’s backing is woven.
Polyester thread is formed.
Cotton fabrics undergo stentering, softening, pre-shrinking/sanforization, and final quality inspection.
Polyester threads and cotton woven fabrics exported to India
India
Cotton fabric is cut into panel sizes.
The bedspread panel is hemmed on four edges.
The front and back panels of the sham are assembled by sewing.
Coconut buttons are formed and affixed to the back opening and corresponding buttonholes are created
on the opposite back flap on the sham to form the closure.
The finished bedspread and shams are folded, packed for retail sale and exported to the United States.
The manufacturing operations for the throw are as follows:
Uzbekistan:
Cotton is grown and yarn is spun and wound on cones.
Yarn undergoes singeing, de-sizing, scouring, bleaching, and dyeing.
Dyed cotton yarns are woven into main fabric for throw.
Cotton velvet fabric for the binding is woven and dyed.
Polyester thread is formed.
Polyester thread, dyed velvet fabric, and yarn dyed cotton woven fabric are exported to India.
India
Cotton fabric is cut into panel sizes for the throw.
Cotton woven velvet binding is sewn lengthwise on the sides of the throw.
Ends of the throw fabric are unraveled leaving the warp yarns exposed forming a fringe.
The fringed ends are secured with a locking stitch to prevent further unraveling.
The finished throw is folded, packed for retail sale and exported to the United States.
ISSUE:
What is 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 (d) states, “Where a good classifiable in the HTSUS as a set includes one or more components that
are textile or apparel products and a single country of origin for all of the components of the set cannot be
determined under paragraph (c) of this section, the country of origin of each component of the set that is a
textile or apparel product will be determined separately under paragraph (c) of this section.”
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 bedspread is classified under subheading 6304.19, Harmonized Tariff Schedule of the United States
(HTSUS). The sham and throw are classified under subheading 6304.92, 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
6301 - 6306 Except for goods of heading 6302 through 6304 provided for in paragraph
(e)(2) of this section, the country of origin of a good classifiable under
heading 6301 through 6306 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:
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:
The subheading for the bedspread is provided for in the paragraph (e)(2) exceptions to the above tariff shift
rules; however, paragraph (e)(2) stipulates that goods classified under the named headings or subheadings of
cotton are not included in the paragraph. As the fabric forming the bedspread is of cotton, paragraph (e)(2) is
inapplicable. As the cotton bedspread, sham and throw are formed by the fabric-making process in a single
country, that is, Uzbekistan, as per the terms of the tariff shift requirement, country of origin of the
bedspread, sham and throw is conferred in Uzbekistan.
HOLDING:
The country of origin of both the bedspread sham set, described as “White Fringe Bedspread Sham Set” and
“Calm Bedspread/Sham Full/Queen Set,” and the throw, described as “Tranquil Oatmeal Weave Throw” and
“Calm Melange Mixed Edge Throw,” is Uzbekistan pursuant to 19 CFR 102.21(c)(2).
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division