OT:RR:NC:N3:351
Ms. Megan Carver
Brentwood Originals
3780 Kilroy Airport Way, Suite 540 Long Beach, CA 90806
RE: The tariff classification and country of origin determination for a pillow cover; 19 CFR 102.21(c)(2)
Dear Ms. Carver:
In your letter dated February 12, 2025, you requested a tariff classification and country of origin ruling. In lieu of a sample, photographs of the pillow cover were provided with your request.
SKU# 05600002, is a pillow cover formed from a 100 percent polyester woven fabric. The exterior of the pillow cover is printed with a water repellant and UV fade resistant treatment. The face fabric is printed with a red floral design and the back fabric is printed with a blue floral design. The cover measures approximately 17 x 17 inches. The pillow cover is stitched on four sides and features a 6 inch long opening with a zipper closure along one of the sides. After importation, the pillow cover will be stuffed and zippered closed. The finished pillow cover is designed for indoor and outdoor use on various pieces of furniture.
You state the manufacturing operations for the pillow cover is as follows:
Taiwan:
Polyester fabric is woven and shipped in rolls to China.
China:
Polyester fabric is dyed, and during the print process a water repellant and UV fade resistant finish is simultaneously applied.
Polyester sewing thread and zipper is formed.
Cutting and sewing of the fabric.
The pillow cover is packaged and shipped to the United States.
United States (After Importation):
The pillow cover is filled with polyester staple fiber or batting and zippered closed.
The completed pillow is packaged and shipped.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the pillow cover will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem. insert.
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 at https://hts.usitc.gov/current.
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
6307.90
The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process.
The pillow cover is comprised of fabric that is formed by a fabric-making process in a single country, that is Taiwan. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the pillow cover is Taiwan.
HOLDING:
The applicable subheading for the pillow cover will be 6307.90.9891, HTSUS, and the country of origin is Taiwan.
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division