N344095

N344095 November 27, 2024 OT:RR:NC:N4:463 CATEGORY: Country of Origin Harry Yao Down Home LLC 402 Maxwell Avenue Greenwood, SC 29646 RE: The country of origin of two comforter and pillow sham sets Dear Mr. Yao: This ruling is being issued in response to your letter dated November 18, 2024, requesting a country-of-origin determination for two comforter and pillow sham sets. In lieu of samples, pictures and product descriptions were provided. The Wave Comforter Set will be available in twin and full/queen sizes. The twin size set is comprised of one comforter (88" x 66") and one sham (26" x 20"). The full/queen size set is comprised of one comforter (88" x 88") and two shams (26" x 20"). The following SKU numbers are used to differentiate among the various sizes and colors: 91676222, 91652460, 91676217, 91652436, 91676214, 91676221, 91676216, 91676218, 91676220, 91652591, 91676219, and 91676215. The comforters and shams share the same face fabric, back fabric, edge binding fabric, fill, and construction, with the exception that the shams have an interlining. The face, fill, and back fabrics are bound with parallel quilting stitches in an elongated sine-wave pattern, producing a wave-like look. The articles are finished with 1/2" of exposed edge binding. The comforters are not reversible. The shams have a 6" overlap in back to allow the insertion of a pillow. The comforters and shams will be imported and sold together, although they do not meet the CBP definition of a set. The fabrics and their origins are as follows: Face fabric: 85% polyester/15% cotton piece-dyed knit fabric (Vietnam) Back fabric: 100% polyester piece-dyed microfiber woven fabric (China) Fill: unbacked 100% polyester batting (240 gsm) (Vietnam) Edge binding fabric: 100% polyester microfiber (China) Interlining fabric: 100% polypropylene non-woven fabric (China) The Channel Comforter Set will be available in twin and full/queen sizes. The twin size set is comprised of one comforter (88" x 66") and one sham (26" x 20"). The full/queen size set is comprised of one comforter (88" x 88") and two shams (26" x 20"). The following SKU numbers are used to differentiate among the various sizes and colors: 80775265, 81317264, 80775243, 80775218, 80775225, 81317256, 81317261, 80775267, 80775234, 80775268, 81317257, and 80775277. The comforters and shams share the same face fabric, back fabric, fill, and construction. Parallel straight quilting stitches are used to bind the face, fill, and back fabrics. The edges are finished with a knife-edge binding. The comforters are not reversible. There is no embroidery, lace, braid, edging, trimming, or piping. The shams have a 6" overlap in back to allow the insertion of a pillow. The comforters and shams will be imported and sold together, although they do not meet the customs definition of a set. The fabrics and their origins are as follows: Face fabric: 60% cotton/40% polyester fiber-dyed knit fabric (Vietnam) Back fabric: 100% polyester piece-dyed microfiber woven fabric (China) Fill: unbacked 100% polyester batting (170 gsm) (Vietnam) The major manufacturing operations are as follows: CHINA The back fabric is formed. The binding fabric is formed. The interlining fabric is formed. (Wave sham only.) VIETNAM The face fabric is formed. The filling is formed. The quilting and sewing threads are formed. The fabrics are cut, quilted, sewn, and packaged. 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 articles are 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.” Paragraph (e)(1) provides the rules used to determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section. The rule corresponding to heading 9404.90, Harmonized Tariff Schedule of the United States (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. 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 Channel Comforter is the only one of the four subject articles that is a good of subheading 9404.90 that is not provided for in the 19 CFR 102.21(e)(2) exception referenced above. However, since the Channel Comforter is comprised of fabrics formed in more than one country, we proceed to 19 CFR 102.21(c)(3). The three remaining articles, the Wave Comforter, the Wave Sham, and the Channel Sham are all goods of subheading 9404.90 provided for in the 19 CFR 102.21(e)(2) exception mentioned above. However, 19 CFR 102.21(e)(2)(i) does not apply to these articles because their fabrics were not both dyed and printed and didn’t undergo the requisite finishing operations. Neither does 19 CFR 102.21(e)(2)(ii) apply to these articles because they are comprised of fabrics formed in more than one country. Nor does 19 CFR 102.21(e)(2)(iii) apply to these articles because they are not knit to shape. We therefore proceed to 19 CFR 102.21(c)(3). Since none of these four articles is knit to shape, 19 CFR 102.21(c)(3)(i) does not apply. Since all four of these articles are classified in an exception to 19 CFR 102.21(c)(3)(ii), it does not apply and we proceed to 19 CFR 102.21(c)(4), which states: Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred. "The most important assembly or manufacturing process" refers to the single step or combination of steps in a product's creation where the most significant value is added, essentially determining the country of origin when a product is made with components from multiple locations. It is often considered the key stage that transforms raw materials or parts into a finished good, signifying where the bulk of the manufacturing work occurs. See Headquarters Ruling Letter (“HQ”) HQ H321354 dated July 21, 2022 (where CBP determined that cutting the textile material to make the main body and sleeve pieces, the assembly of the sleeves, the assembly of the gown body, and the application of the plastic film to the inner face of the gown body constituted the most important manufacturing process); see also, New York Ruling Letter (“NY”) K88449 dated August 17, 2004, (Where CBP found that the most important assembly processe

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