N349998

N349998 July 9, 2025 CLA-2-94:OT:RR:NC:N2:349 CATEGORY: Classification; Origin TARIFF NO.: 9404.40.9005; 9404.90.9605; 9903.01.25 Lina Chen Nantong Huawen International Trade Co., Ltd. Room 1406, Harmony Tower, #57 Gongnong Rd. Nantong, 226001 China RE: Classification and country of origin determination for two quilts and one sham; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis Dear Ms. Chen: This ruling is being issued in response to your letter dated June 10, 2025, requesting a classification and country of origin determination for two quilts and one sham that will be imported into the United States. In lieu of a sample, pictures and product descriptions were provided. FACTS: The quilts, identified as “CK Jungle QLT Twin White Multi,” SKU # 35052A-T-WHI-MULTI, measuring 70 x 90 inches and “CK Jungle QLT FQ White Multi,” SKU # 35052A-FQ-WHI-MULTI, measuring 90 x 92 inches, are made of 100 percent cotton woven fabric. The face of the quilts includes printing, embroidery and appliques to create a jungle scene. The appliques include a nonwoven backing. The quilt is filled with 100 percent polyester fiberfill. The fiberfill is prevented from shifting by an internal nonwoven scrim. The edges are finished with a binding fabric in a contrasting color. The matching quilted sham identified as “CK Jungle QLT SHM Standard White Multi,” SKU # 35052B-STD-WHI-MULTI, measures 21 x 27 inches and features the same construction and details as the quilt. The back of the sham is made of two panels that slightly overlap in the middle. Three sets of ties secure the opening. The sham is sold one per pack. The quilt and sham will be sold separately. The manufacturing operations are as follows: PAKISTAN Greige cotton face and back fabric is formed. Fabric is exported to China. CHINA Nonwoven scrim and nonwoven backing for appliques is formed. The face and back fabrics are bleached, dyed and shrunk. Face fabric is printed, embroidered and appliqued. Applique fabrics are dyed. The fabrics are cut and sewn. Shells are filled with polyester fiber fill closed and hand quilted. The quilts and sham are packaged and exported to the United States. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: The applicable classification for the “CK Jungle QLT Twin White Multi” and “CK Jungle QLT FQ White Multi” quilts will be subheading 9404.40.9005, HTSUS, which provides for "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” The general rate of duty will be 12.8 percent ad valorem. The applicable classification for the “CK Jungle QLT SHM Standard White Multi” quilted sham will be subheading 9404.90.9605, HTSUS, which provides for "Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other: Other: With outer shell of cotton.” The general rate of duty will be 7.3 percent ad valorem. COUNTRY OF ORIGIN – LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 USC 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 does not apply. 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:” Proceeding to 19 CFR 102.21(e), we note that the subject quilts are classified in subheading 9404.40.90, HTSUS, and the subject sham is classified in subheading 9404.90.96, HTSUS. There is no current rule to determine the country of origin of a textile article classified in either subheading 9404.40.90, HTSUS, or 9404.90.96, HTSUS. However, prior to 2022, the corresponding HTSUS classification for subheading 9404.40.90, HTSUS, was subheading 9404.90.85, HTSUS, and the corresponding HTSUS classification for subheading 9404.90.96, HTSUS, was subheading 9404.90.95, HTSUS. Therefore, we will follow the rule corresponding to this prior classification, below. 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 subheading 9404.90, HTSUS, states: 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. We note that the classifications for the quilts and the sham are among those subheadings listed in the paragraph (e)(2) exception. However, paragraph (e)(2) states the paragraph does not apply to “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.” Therefore, the tariff shift rule under paragraph (e)(1), above, applies. The “fabric-making 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 quilt and pillow sham are made from fabrics made from two countries; the face and back fabric is woven in Pakistan and the nonwoven fabric is formed in China. In this case, however, the nonwoven fabric 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 nonwoven fabric does no

Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 USC 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 does not apply. 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:” Proceeding to 19 CFR 102.21(e), we note that the subject quilts are classified in subheading 9404.40.90, HTSUS, and the subject sham is classified in subheading 9404.90.96, HTSUS. There is no current rule to determine the country of origin of a textile article classified in either subheading 9404.40.90, HTSUS, or 9404.90.96, HTSUS. However, prior to 2022, the corresponding HT