N351920

N351920 August 25, 2025 OT:RR:NC:N2:349 CATEGORY: Classification, Origin, Trade Programs TARIFF NO: 9404.40.9005; 9404.40.9022; 9404.40.1000; 9404.90.1060; 9404.90.2060; 9903.01.24; 9903.01.84; 9903.01.25; 9903.02.26; 9903.88.15 Mr. Matt New Green Worldwide Shipping LLC 3131 S Vaugn Way, Suite 134 Aurora, CO 80014 RE: The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift Dear Mr. New: This is in reply to your letter dated August 1, 2025, submitted on behalf of your client, Down-Lite International Inc., requesting a ruling on the classification, country of origin and status under the United States-Mexico-Canada Agreement (USMCA) for certain comforters and pillows, which will be imported into the United States. In lieu of the samples, photographs were provided with your request. FACTS: The item identified as “Comforter #1,” SKU # CO10107, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric that is bleached. The comforter is stuffed with goose or duck down and has baffle walls made of 100 percent polyester woven scrim to keep the down from shifting. The shell fabric is neither dyed nor printed. The completed comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 68 x 88 inches, Queen 90 x 96 inches, and King 108 x 96 inches and is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #1 CO10107-0001 Twin Light Weight (21 OZ) Comforter #1 CO10107-0002 Queen Light Weight (30 OZ) Comforter #1 CO10107-0003 King Light Weight (36 OZ) Comforter #1 CO10107-0004 Twin Medium Weight (28 OZ) Comforter #1 CO10107-0005 Queen Medium Weight (40 OZ) Comforter #1 CO10107-0006 King Medium Weight (48 OZ) Comforter #1 CO10107-0007 Twin Heavy Weight (35 OZ) Comforter #1 CO10107-0008 Queen Heavy Weight (50 OZ) Comforter #1 CO10107-0009 King Heavy Weight (60 OZ) The item identified as “Comforter #2,” SKU # CO50034, is a quilted comforter made with an outer shell of 100 percent polyester woven fabric. The fabric making up the face and back panels is bleached and dyed but not printed. The comforter is stuffed with polyester fiberfill. The three layers are quilted together in a double box pattern. The completed comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in four different colors and 2 sizes: Queen 90 x 98 inches and King 108 x 96 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #2 CO50034-0001 Queen Weight (54 OZ) Comforter #2 CO50034-0002 King Weight (65 OZ) The item identified as “Comforter #3A,” SKU # CO40080, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric. The comforter is stuffed with polyester fiberfill and has baffle walls made of 100 percent polyester woven scrim to keep the polyester filling from shifting. The fabric making up the face and back panels is bleached white. The fabric is neither dyed nor printed. The comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 74 x 94 inches, Queen 94 x 100 inches and King 112 x 100 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #3A CO40080-0001 Twin Weight (45 OZ) Comforter #3A CO40080-0002 Queen Weight (55 OZ) Comforter #3A CO40080-0003 King Weight (65 OZ) The item identified as “Comforter #3B,” SKU # CO40024, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric. The comforter is stuffed with polyester fiberfill and has baffle walls made of 100 percent polyester woven scrim to keep the polyester filling from shifting. The fabric making up the face and back panels is bleached white. The fabric is neither dyed nor printed. The comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 74 x 92 inches, Queen 94 x 98 inches and King 112 x 98 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill Weight) Comforter #3B CO40024-0010 Twin Light Weight (25 OZ) Comforter #3B CO40024-0011 Queen Light Weight (33 OZ) Comforter #3B CO40024-0012 King Light Weight (44 OZ) Comforter #3B CO40024-0004 Twin Medium Weight (34 OZ) Comforter #3B CO40024-0005 Queen Medium Weight (44 OZ) Comforter #3B CO40024-0006 King Medium Weight (52 OZ) Comforter #3B CO40024-0007 Twin Heavy Weight (44 OZ) Comforter #3B CO40024-0008 Queen Heavy Weight (55 OZ) Comforter #3B CO40024-0009 King Heavy Weight (66 OZ) The item identified as a “Pillow #1,” SKU # PI10058, is a stuffed bed pillow made with an outer shell of 100 percent cotton woven fabric. The pillow is stuffed with goose or duck down. The face and back panel fabric is bleached white. The fabric is neither dyed nor printed. The pillow contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the pillow between the front and back panels. The pillow will be imported in Jumbo size, 20 x 28 inches, and King size, 20 x 36 inches. The pillow is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill Weight) Pillow #1 PI10058-0001 Jumbo, Soft (20 OZ) Pillow #1 PI10058-0002 King, Soft (25 OZ) Pillow #1 PI10058-0003 Jumbo, Medium (24 OZ) Pillow #1 PI10058-0004 King, Medium (31 OZ) Pillow #1 PI10058-0005 Jumbo, Firm (28 OZ) Pillow #1 PI10058-0006 King, Firm (36 OZ) The item identified as a “Pillow #2,” SKU # PI50149-0001, is a stuffed bed pillow made with an outer shell of 100 percent polyester woven fabric. The pillow is stuffed with loose polyester fiberfill. The face and back panel fabric is bleached. The fabric is neither dyed nor printed. The pillow contains no embroidery, lace, braid, edging, trimming, piping or applique work. You state the pillow has knife edges along all its edges. The pillow will be offered in Jumbo size, measuring 20 x 28 inches, with a density (fill weight) of 36 ounces. The manufacturing operations for “Comforter #1,” SKU # CO10107, are as follows: China Cotton fabric for the comforter shell is woven and bleached. Polyester scrim, piping cord and polyester thread are produced. Fabrics and piping are cut, sewn, and assembled into an unfilled baffled box comforter shell. Down is sourced from geese and ducks. Down, polyester thread, and comforter shell are exported to Canada or Mexico. Canada or Mexico The comforter shell is filled with down. Comforter is sewn closed. The finished comforter is vacuum sealed, packaged and exported to the United States. The manufacturing operations for “Comforter #2,” SKU # CO50034, are as follows: China Polyester fabric for the comforter shell is woven, bleached and dyed. Piping and polyester thread are produced. Fabric and piping are cut, sewn, and assembled into an unfilled comforter shell. Unfilled comforter shell and polyester thread are exported to Canada or Mexico. Thailand Polyester fiberfill is produced. Polyester fiberfill is exported to Canada or Mexico. Canada or Mexico The comforter shell is filled with polyester filling. Comforter is quilted a

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:” 

We note that the subject comforters are classified in subheadings 9404.40.10, HTSUS and 9404.40.90, HTSUS. Prior to 2022, the corresponding HTSUS classification for subheading 9404.40.10, HTSUS, was subheading 9404.90.80, HTSUS, and the corresponding HTSUS classification for subheading 9404.40.90, HTSUS, was subheading 9404.90.85, HTSUS. Paragraph (e)(2) has not been upd