OT:RR:NC:N4:463
Jing Lou
58 Britt Ct.
Alameda, CA 94502
RE: The country of origin of a quilted pillow protector and four quilted mattress protectors
Dear Mr. Lou:
This ruling is being issued in response to your letter dated September 14, 2024, requesting a country-of-origin determination for a pillow protector and four mattress protectors. A sample mattress protector was previously provided, as well as pictures and product descriptions for the pillow protector and mattress protectors in the referenced rulings below.
Item 1, a pillow protector (SKU # ITSUTPC20XX)1 was previously ruled upon in ruling N339655 (April 29, 2024) and was described as quilted and having a zipper closure at one end. The top face is 100% manmade fiber (for example, but not limited to: polyester, nylon, polyethylene, or a combination of the three fibers). The bottom face is 100% polyester fiber, and the middle layer is 100% polyester stuffing yarns. The construction of this fabric features two knit faces, held together by yarns traveling back and forth between them creating a design on both surfaces, and separated by textured stuffing yarns that have been inserted between the two outer faces during the knitting process. This construction provides the fabric with extra bulk and cushioning and imparts a quilted effect and freeform design on the outer surfaces. The pillow protector comes in four sizes.
Item 2, a mattress protector (SKU # ITSUTMPR1001-QN), was previously ruled upon in ruling N339330, (April 17, 2024) and was described as a quilted mattress topper with three layers. The top layer is made of 50% polyethylene/50% nylon knit fabric. The middle layer is made of 100% polyester and the bottom layer is made of 100% polyester knit fabric. The three layers are held together by yarns traveling back and forth between the two faces creating a geometric design on the surface and separated by textured stuffing yarns inserted between the top and bottom layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a lightly quilted effect. The skirt of the mattress protector is made with 100% polyester knit fabric with 3/8" elastic band on the bottom, used to secure the mattress protector to the mattress. The fabric weights are as follows:
_______________________________
1 Where “XX” is a two-digit number.
SKU#
Size
Top Layer
Filler
Bottom Layer
Total Weight per piece
Skirt Weight per piece
Elastic Weight per piece
ITSUTMPR 1001-QN
Queen
112.5 gsm
100 gsm
62.5 gsm
780 grams
160 grams
25 grams
Top + Filler + Bottom + Stitching all done in Vietnam
Skirt and Elastic made in China
Item 3, a mattress protector (SKU # ITSUTMPR2001-QN), is the same as item 2, except with the fabric weights as follows:
SKU#
Size
Top Layer
Filler
Bottom Layer
Total Weight per piece
Skirt Weight per piece
Elastic Weight per piece
ITSUTMPR 2001-QN
Queen
112.5 gsm
175 gsm
62.5 gsm
1080 grams
160 grams
25 grams
Top + Filler + Bottom + Stitching all done in Vietnam
Skirt and Elastic made in China
Item 4, a mattress protector (SKU # ITSUTMPR3001-QN), is the same as item 2, except with the fabric weights as follows:
SKU#
Size
Top Layer
Filler
Bottom Layer
Total Weight per piece
Skirt Weight per piece
Elastic Weight per piece
ITSUTMPR 3001-QN
Queen
112.5 gsm
275 gsm
62.5 gsm
1395 grams
160 grams
25 grams
Top + Filler + Bottom + Stitching all done in Vietnam
Skirt and Elastic made in China
Item 5, a mattress protector (SKU # ITSUTMPR4001-QN), is the same as item 2, except with the fabric weights as follows:
SKU#
Size
Top Layer
Filler
Bottom Layer
Total Weight per piece
Skirt Weight per piece
Elastic Weight per piece
ITSUTMPR 4001-QN
Queen
112.5 gsm
475 gsm
62.5 gsm
2020 grams
160 grams
25 grams
Top + Filler + Bottom + Stitching all done in Vietnam
Skirt and Elastic made in China
The manufacturing operations for the pillow protector are as follows:
VIETNAM
1. The yarns for the top, filler, and bottom are extruded
2. The fabric is knit
3. The fabric is finished, including washing, cleaning, and softening
4. The fabric is shipped in rolls to China
CHINA
1. The fabric is cut to shape, sewn, and a zipper attached
2. The finished product is packaged and exported
The manufacturing operations for the mattress protectors are as follows:
VIETNAM
1. The yarns for the top, filler, and bottom are extruded
2. The fabric is knit
3. The fabric is finished, including washing, cleaning, and softening
4. The fabric is shipped in rolls to China
CHINA
1. The skirting fabric is knit
2. The elastic on the bottom of the skirt is manufactured
3. The main fabric is cut to shape, and the skirting and the elastic edge are sewn on
4. The finished product is packaged and exported
COUNTRY OF ORIGIN
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 entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 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 C.F.R. § 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.” Since 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)(1) provides the rules that apply to determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section. The applicable rule corresponding to heading 9404.90, HTSUS, states:
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.
We note that the classification subheading of the pillow protector and mattress protectors, subheading 9404.90.95, HTSUS, is among those classification subheadings listed in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, we will apply 19 CFR 102.21(e)(2)(i) exception, which states:
(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:
Since the fabric used to produce the pillow protector and mattress protectors was not both dyed and printed and did not undergo two or more of the requisite finishing operations, the country of origin cannot be determined based on (e)(2)(i).
We therefore proceed to 19 CFR 102.21(e)(2)(ii), which states:
(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;
The “fabric-marking 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.” The pillow protector is composed of one fabric, which is the result of a fabric-making process as defined in 19 CFR 102.21(b)(2); this process occurs in Vietnam. Thus, pursuant to 19 CFR 102.21(e)(2)(ii), the country of origin of item 1, pillow protector with SKU # ITSUTPC20XX, is Vietnam.
The mattress protectors are made of three fabrics—a manmade quilted fabric formed in Vietnam, a polyester skirt fabric formed in China, and a narrow elastic fabric formed in China. As each of the three fabrics are the result of a “fabric-making process” in Vietnam and China, a single country of origin cannot be determined pursuant to 19 CFR 102.21(e)(2)(ii).
Since the mattress protectors are not knit to shape, 19 CFR 102.21(c)(3)(i) does not apply. Since the mattress protectors are classified in the subheading 9404.90 exception to 19 CFR 102.21(c)(3)(ii), we proceed to 19 CFR 102.21(c)(4), which 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.
With respect to the subject mattress protectors, the most important manufacturing process occurs at the time of fabric making. See NY N304732 (July 11, 2019); NY N112937 (July 15, 2010); NY H85550 (Sept. 4, 2001); and Headquarters Ruling Letter (“HQ”) 959256 (June 20, 1996). Since the fabric for the mattress protectors is formed in two countries, the country of origin cannot be readily determined based on the fabric making process.
Proceeding to 19 CFR 102.21(c)(5), which 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, country of origin is conferred by the last country in which an important assembly or manufacturing process occurs. Here, the last country in which as important assembly or manufacturing process occurs is China, where the fabrics are cut and sewn to produce the finished mattress protectors.
Based upon the foregoing analysis, the country of origin of item 1, the pillow protector with SKU # ITSUTPC20XX, is Vietnam. The country of origin of item 2, the mattress protector with SKU # ITSUTMPR1001-QN, item 3, the mattress protector with SKU # ITSUTMPR2001-QN, item 4, the mattress protector with SKU # ITSUTMPR3001-QN, and item 5, the mattress protector with SKU # ITSUTMPR4001-QN, is China.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division