N354389

N354389 October 24, 2025 OT:RR:NC:N2:349 CATEGORY: Classification, Origin TARIFF NO.: 9404.40.9005; 9903.01.24; 9903.01.25 Ms. Lynn Chen E&E 45875 Northport Loop E Fremont, CA 94538 RE: Classification and country of origin for cotton quilts; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Chen: This is in reply to your letter dated September 29, 2025, requesting a classification and country of origin determination for cotton quilts, which will be imported into the United States. A sample of the quilt was submitted with your request and will be retained by this office for training purposes. FACTS: The subject merchandise is a quilt. The shell is made of 100 percent cotton woven fabric that is dyed white. The middle layer consists of 95 percent cotton and 5 percent polyester nonwoven batting material. The three layers are stitched together forming a repeating intricate stylized floral motif on the surface. The intricate ornamental stitching has the character of embroidery. The quilt is finished with self-fabric binding and features scalloped edges on the side and bottom edges; the top edge is straight. The submitted sample measures 94 × 92 inches and is designed for a queen size bed. You state that quilt will also be available in king size, measuring 104 x 92 inches. The quilt will be imported for retail sale and packaged in a polyethylene (PE) bag. The cotton quilt is intended to be used as a bed covering. The manufacturing operations for the cotton quilt are as follows: United States Raw cotton, not carded or combed, of heading 5201 is grown and harvested. Raw cotton, not carded or combed, is shipped to China. China Cotton fabric is woven. Fabric is dyed, bleached and shrunk. Batting fabric is formed. Fabrics are cut and assembled by quilting and sewing. Self-fabric binding is sewn. The finished quilts are packaged in PE bag and exported to the United States. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: In your request, you suggest the cotton quilt may be eligible for duty-free treatment under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for the free entry of products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided that the documentary requirements of Section 10.1, Customs Regulations, (19 CFR 10.1) are met. In this instant case, the raw cotton, not carded or combed, of heading 5201, HTSUS, is grown and harvested in United States and sent to China where it is manufactured into cotton fabric and further processed to make a cotton quilt; therefore, the raw cotton, not carded or combed will be advanced in value and improved in condition by further manufacturing. As a result, the quilts do not qualify for preferential duty treatment under subheading 9801.00.10, HTSUS. You also suggest subheading 6307.90, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We disagree. Articles of bedding which are stuffed or internally fitted with any material such as the cotton quilts are specifically provided for under subheading 9404.40; therefore, subheading 6307.90 is not appropriate. The applicable classification for the cotton 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. 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:” Proceeding to 19 CFR 102.21(e), we note that the subject quilts are classified in subheading 9404.40.9005, HTSUS. There is no current rule to determine the country of origin of a textile article classified under subheading 9404.40.9005, HTSUS. However, prior to 2022, the corresponding HTSUS classification for subheading 9404.40.90, HTSUS, was subheading 9404.90.85, HTSUS. Because the regulation has not yet been updated, we follow the rule corresponding to the prior classification. Paragraph (e)(1) 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 section 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, 6302.53, 6302.59, 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; *** We note that subheading 9404.90.85, HTSUS, is 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. As the fab

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:” Proceeding to 19 CFR 102.21(e), we note that the subject quilts are classified in subheading 9404.40.9005, HTSUS. There is no current rule to determine the country of origin of a textile article classified under subheading 9404.40.9005, HTSUS. However, prior to 2022, the corresponding HTSUS classification for subheading 9404.40.90, HTSUS, was subheading 9404.90.85, HTSUS