N342630

N342630 October 16, 2024 OT:RR:NC:N4:463 CATEGORY: County of Origin Jing Lou 58 Britt Ct. Alameda, CA 94502 RE: The country of origin of a quilted pillow protector and four quilted mattress protectors Dear Mr. Lou: This ruling is being issued in response to your letter dated September 14, 2024, requesting a country-of-origin determination for a pillow protector and four mattress protectors. A sample mattress protector was previously provided, as well as pictures and product descriptions for the pillow protector and mattress protectors in the referenced rulings below. Item 1, a pillow protector (SKU # ITSUTPC20XX)1 was previously ruled upon in ruling N339655 (April 29, 2024) and was described as quilted and having a zipper closure at one end. The top face is 100% manmade fiber (for example, but not limited to: polyester, nylon, polyethylene, or a combination of the three fibers). The bottom face is 100% polyester fiber, and the middle layer is 100% polyester stuffing yarns. The construction of this fabric features two knit faces, held together by yarns traveling back and forth between them creating a design on both surfaces, and separated by textured stuffing yarns that have been inserted between the two outer faces during the knitting process. This construction provides the fabric with extra bulk and cushioning and imparts a quilted effect and freeform design on the outer surfaces. The pillow protector comes in four sizes. Item 2, a mattress protector (SKU # ITSUTMPR1001-QN), was previously ruled upon in ruling N339330, (April 17, 2024) and was described as a quilted mattress topper with three layers. The top layer is made of 50% polyethylene/50% nylon knit fabric. The middle layer is made of 100% polyester and the bottom layer is made of 100% polyester knit fabric. The three layers are held together by yarns traveling back and forth between the two faces creating a geometric design on the surface and separated by textured stuffing yarns inserted between the top and bottom layers during the knitting process, providing the fabric with extra bulk and cushioning, and imparting a lightly quilted effect. The skirt of the mattress protector is made with 100% polyester knit fabric with 3/8" elastic band on the bottom, used to secure the mattress protector to the mattress. The fabric weights are as follows: _______________________________ 1 Where “XX” is a two-digit number. SKU# Size Top Layer Filler Bottom Layer Total Weight per piece Skirt Weight per piece Elastic Weight per piece  ITSUTMPR 1001-QN Queen 112.5 gsm 100 gsm 62.5 gsm 780 grams 160 grams 25 grams    Top + Filler + Bottom + Stitching all done in Vietnam Skirt and Elastic made in China   Item 3, a mattress protector (SKU # ITSUTMPR2001-QN), is the same as item 2, except with the fabric weights as follows: SKU# Size Top Layer Filler Bottom Layer Total Weight per piece Skirt Weight per piece Elastic Weight per piece  ITSUTMPR 2001-QN Queen 112.5 gsm 175 gsm 62.5 gsm 1080 grams 160 grams 25 grams    Top + Filler + Bottom + Stitching all done in Vietnam Skirt and Elastic made in China   Item 4, a mattress protector (SKU # ITSUTMPR3001-QN), is the same as item 2, except with the fabric weights as follows: SKU# Size Top Layer Filler Bottom Layer Total Weight per piece Skirt Weight per piece Elastic Weight per piece  ITSUTMPR 3001-QN Queen 112.5 gsm 275 gsm 62.5 gsm 1395 grams 160 grams 25 grams    Top + Filler + Bottom + Stitching all done in Vietnam Skirt and Elastic made in China   Item 5, a mattress protector (SKU # ITSUTMPR4001-QN), is the same as item 2, except with the fabric weights as follows: SKU# Size Top Layer Filler Bottom Layer Total Weight per piece Skirt Weight per piece Elastic Weight per piece  ITSUTMPR 4001-QN Queen 112.5 gsm 475 gsm 62.5 gsm 2020 grams 160 grams 25 grams    Top + Filler + Bottom + Stitching all done in Vietnam Skirt and Elastic made in China   The manufacturing operations for the pillow protector are as follows: VIETNAM 1. The yarns for the top, filler, and bottom are extruded 2. The fabric is knit 3. The fabric is finished, including washing, cleaning, and softening 4. The fabric is shipped in rolls to China CHINA 1. The fabric is cut to shape, sewn, and a zipper attached 2. The finished product is packaged and exported The manufacturing operations for the mattress protectors are as follows: VIETNAM 1. The yarns for the top, filler, and bottom are extruded 2. The fabric is knit 3. The fabric is finished, including washing, cleaning, and softening 4. The fabric is shipped in rolls to China CHINA 1. The skirting fabric is knit 2. The elastic on the bottom of the skirt is manufactured 3. The main fabric is cut to shape, and the skirting and the elastic edge are sewn on 4. The finished product is packaged and exported COUNTRY OF ORIGIN 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 entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 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 C.F.R. § 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.” Since 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)(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 heading 9404.90, HTSUS, states: 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 classification subheading of the pillow protector and mattress protectors, subheading 9404.90.95, HTSUS, is among those classification subheadings listed in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, we will apply 19 CFR 102.21(e)(2)(i) exception, which states: (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: Since the fabric used to produce the pillow protector and mattress protectors was not both dyed and printed and did not undergo two or more of the requisite finishing operations, the country of origin cannot be determined based on (e)(2)(i). We therefore proceed to 19 CFR 102.21(e)(2)(ii), which states: (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or in

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is 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.  If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 C.F.R. Part 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, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov.Sincerely, Steven A. Mack Director National Commodity Specialist Division