OT:RR:NC:N2:349
Ms. Leah Mendez
Kohl's
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI 53051
RE: Country of origin determination for decorative pillows; 19 CFR 102.21(c)(2); tariff shift
Dear Ms. Mendez:
This is in reply to your letter dated April 23, 2026, requesting a country of origin determination for
decorative pillows, which will be imported into the United States. In lieu of samples, photographs of the
items were provided with your request.
Style 6HSTPPI17, described as the “Cardinal 14 x 20 Decorative Pillow,” consists of an outer shell of 100
percent polyester woven fabric, lining of 100 percent polyester nonwoven fabric and polyester fiber filling.
The face of the rectangular pillow features printed appliques depicting a cardinal and four pinecones on a
branch with pine needles and snow formed with embroidery. The decorative pillow measures 14 x 20 inches.
Style 54STPHOPI09, described as the “Red White Faux Fur Peppermint Decorative Pillow,” consists of an
outer shell of 100 percent polyester knit plush cut pile fabric that is stuffed with polyester fiber. The round
decorative pillow is designed in the shape and appearance of a Starlight peppermint candy with a vibrant red
and white swirl pattern. The decorative pillow measures 16 inches in diameter.
The manufacturing operations for the decorative pillows are as follows:
China:
Polyester yarn is formed.
Polyester embroidery yarn is formed.
Cardinal and pinecone appliques (Style 6HSTPPI17) are formed and printed.
Polyester shell fabric (Style 6HSTPPI17) is woven, bleached and dyed.
Polyester lining fabric (Style 6HSTPPI17) is formed.
Polyester shell fabric (Style 54STPHOPI09) is knit, dyed, napped, and pile is cut.
Fabrics, appliques and embroidery yarn are exported to Vietnam.
Vietnam:
Polyester fiber filling is manufactured.
Polyester fabric is cut into panels
The front panel (Style 6HSTPPI17) is appliquéd and embroidered.
Pillow shells are formed by sewing, stuffed, and sewn closed.
Finished decorative pillows are packaged 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withdrawn from warehouse, for consumption on or after July 1, 1996.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 (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,
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). The fabrics comprising both styles, 6HSTPPI17 and
54STPHOPI09, are formed in China. As the fabric-making process occurs in a single country, that is, China,
as per the terms of the tariff shift requirement, country of origin is conferred in China.
HOLDING:
The country of origin of Style 6HSTPPI17, described as the “Cardinal 14 x 20 Decorative Pillow,” and Style
54STPHOPI09, described as the “Red White Faux Fur Peppermint 16 Inch Decorative Pillow,” is China in
accordance with 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 P. Forkan
Director
National Commodity Specialist Division