H304571

HQ H304571 January 6, 2020 OT:RR:CTF:FTM H304571 TJS CATEGORY: Origin Jennifer R. Diaz, Esq. Diaz Trade Law 12700 Biscayne Boulevard, Suite 301 North Miami, FL 33181 RE: Modification of NY N303580; Country of Origin of Stuffed Mattress Covers Dear Ms. Diaz, This is to inform you that U.S. Customs and Border Protection (“CBP”) has reconsidered New York Ruling Letter (“NY”) N303580, issued to you on April 10, 2019, regarding the classification, marking, and the eligibility for preferential tariff treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DR-CAFTA”) of certain stuffed mattress covers. In NY N303580, CBP classified certain stuffed mattress covers in subheading 9404.90.9522, Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). CBP also determined the country of origin to be El Salvador and that the subject merchandise was eligible for DR-CAFTA preferential tariff treatment. We have reviewed NY N303580 and determined that it is partially incorrect with respect to the country of origin marking analysis and determination. For the reasons set forth below, we hereby modify NY N303580. In your initial request for a binding ruling, you requested that certain information be kept confidential pursuant to 19 C.F.R. § 177.2(b)(7). With respect to this request, we only discuss information referenced in NY N303580. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 53, No. 39, on October 30, 2019. One comment, which will be addressed below, was received in response to this notice. FACTS: The subject merchandise consists of five styles of stuffed mattress covers, identified as S-10”, S-12”, S-14”, T-10”, and T-12”. These zippered mattress covers, imported by Dolven Enterprises, consist of different fabric components made of man-made, nonwoven and knit fabrics. The covers are used to encase and protect mattresses of various sizes. You indicate that the subject merchandise is meant to provide an additional layer of cushioned surface for slumbering. In your ruling request, you presented various scenarios where the fabric components are manufactured in the United States, China, and Mexico. The scenarios are outlined as follows: S-10” and 12” Stuffed Fabric/Top and Border Knit/Cover are formed in the United States. Bottom Fabric is formed in the United States. S-14” Stuffed Fabric/Top Knit/Cover is formed in the United States. Border Fabric is formed in China. Bottom Fabric is formed in the United States. T-10” and 12” Stuffed Fabric/Top Knit/Cover are formed in Mexico or China. Border Fabric is formed in China. Bottom Fabric is formed in China. Additionally, the zippers for each style will be manufactured in China or El Salvador. In each circumstance above, the cutting, sewing, and assembly operations will be performed in El Salvador along with folding, packaging, boxing, marking, and loading into a container for export. NY N303580 classified the subject mattress covers under subheading 9404.90.9522, HTSUSA, and determined the country of origin of the subject mattress covers to be El Salvador. In making the country of origin determination, CBP applied 19 C.F.R. § 102.21(c)(4), which confers country of origin based on where the most important assembly or manufacturing process occurs. In NY N303580, CBP considered the cutting, sewing, and assembly of the fabric panels and zippers as the most important assembly or manufacturing processes. As such, the country of origin was El Salvador, where these operations occurred. ISSUE: What is the country of origin for marking purposes of stuffed mattress covers? LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act, codified at 19 U.S.C. § 3592, provides rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. 19 C.F.R. § 102.21 implements section 334, and 19 C.F.R. § 102.0 refers to 19 C.F.R. § 102.21 for determining the country of origin of textile and apparel products. Pursuant to 19 C.F.R. § 102.21(c), the country of origin of a textile or apparel product will be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5). Section 102.21(c)(1) provides that “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 mattress covers are not wholly obtained or produced in a single country, territory, or insular possession, paragraph (c)(1) is inapplicable. Paragraph (c)(2) provides, “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:” The applicable subheading for the subject mattress covers is 9404.90.9522, HTSUSA, 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: Other: With outer shell of man-made fibers.” Section 102.21(e)(1) in pertinent part provides, “The following rules will 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. Subheading 9404.90.95, HTSUS, is included in the paragraph (e)(2) exception to the above tariff shift rule. 19 CFR § 102.21(e)(2)(i) states, “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.” Paragraph (e)(2)(i) only applies when the fabric comprising the good is both dyed and printed. You indicate that the fabric comprising the mattress covers is not printed, and therefore, paragraph (e)(2)(i) is inapplicable. Paragraph (e)(2)(ii) provides, “If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, [. . .] 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.” As the fabric comprising the S-10” and S-12” mattress covers are manufactured in the United States, the country of origin for those styles is the United States. Since the S-14” mattress covers are comprised of fabric components manufactured in two different countries, the United States and China, paragraph (e)(2)(ii) is inapplicable. The fabric components comprising the T-10” and T-12” mattress covers are manufactured either entirely in China, or in both China and Mexico. Where the fabric comprising styles T-10” and T-12” are manufactured in China, the country of origin is China. Where the fabric components are manufactured in China and Mexico, paragraph (e)(2)(ii) is inapplicable. To determine the country of origin for these certain T-10” and T-12” mattre

Section 334 of the Uruguay Round Agreements Act, codified at 19 U.S.C. § 3592, provides rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. 19 C.F.R. § 102.21 implements section 334, and 19 C.F.R. § 102.0 refers to 19 C.F.R. § 102.21 for determining the country of origin of textile and apparel products. Pursuant to 19 C.F.R. § 102.21(c), the country of origin of a textile or apparel product will be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5).Section 102.21(c)(1) provides that “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 mattress covers are not wholly obtained or produced in a single country, territory, or insular possession, paragraph (c)(1) is inapplicable.Paragraph (c)(2) provides, “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:” The applicable subheading for the subject mattress covers is 9404.90.9522, HTSUSA, 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: Other: With outer shell of man-made fibers.” Section 102.21(e)(1) in pertinent part provides, “The following rules will apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(