N344474

N344474 December 20, 2024 OT:RR:NC:N3:351 CATEGORY: Classification, Origin TARIFF NO.: 6307.90.9891; 9903.88.15 Mr. Chris Kwon Ceva Air and Ocean USA, Inc. 1333 East Roxbury Lane Des Plaines, IL 60018 RE: The tariff classification, country of origin determination, and marking of dog beds from China and Taiwan; 19 CFR 102.21(c)(2); 102.21(c)(5) Dear Mr. Kwon: In your letter dated December 6, 2024, you requested a tariff classification, country of origin determination, and a marking ruling on behalf of your client, Atlas International - Consulting, Sourcing, and Brokering LLC. In lieu of a sample, photographs of the dog beds were provided with your request. Item 1, described as an “Air Bed,” is a dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed consists of a dog bed cover and five removable cushion inserts. The dog bed cover is composed of two layers of 100 percent polyester woven fabric laminated together. Four side cushion inserts are composed of an outer shell of 100 percent polyester woven fabric and stuffed with 100 percent polyester fiberfill. The middle insert is a sheet of 100 percent polyolefin elastomer plastic. The five cushions are inserted into a zippered opening along the four sides. The rectangular dog bed features a leather logo “Home Life” on the front. The completed bed is available in two different sizes and measures: medium (33 ½ inches in length by 23 ¾ inches in width) and large (45 ¼ inches in length by 29 ½ inches in width). The dog bed is also available in three different colors: blue, orange, and grayish green. The dog bed cover is machine washable. Item 2, described as a “Lazy Bed,” is a dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed consists of a dog bed cover and one removable cushion insert. The bed cover is composed of three textile fabrics: a 100 percent polyester knitted, dyed, top fabric; a 100 percent polyester woven, dyed, vertical side fabric laminated to a 100 percent polyester nonwoven fabric on one side for reinforcement; and a 100 percent polyester woven, dyed, bottom fabric coated with polyvinyl chloride (PVC) dots which impart anti-skid properties. The dog bed is stuffed with a curved sheet of 100 percent polyolefin elastomer plastic and zippered closed. The rectangular shaped bed features 100 percent polyester piping sewn along both top vertical edges and a leather logo “Home Life” on the front. The completed bed is available in two different sizes and measures: medium (31 ½ inches in length by 22 ¾ inches in width) and large (43 ¼ inches in length by 22 ¾ inches in width). The dog bed is also available in two different colors: blue and gray. The dog bed cover is machine washable. Item 3, described as a “Foldable Bed,” is a dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed consists of a three-panel dog bed cover and two removable cushion inserts. The bed cover is composed of 100 percent polyester, woven, dyed, water-resistant fabric. The dog bed is stuffed with two sheets of 100 percent polyolefin elastomer plastic and zippered closed. The rectangular shaped bed features a leather logo “Home Life” on the bottom and two self-fabric handles. The completed bed is available in two different sizes and measures: medium (31 ½ inches in length by 21 ¾ inches in width) and large (43 ¼ inches in length by 27 ¾ inches in width) when fully opened. The dog bed is also available in two different colors: blue and olive. The dog bed cover is machine washable. Item 4, described as a “Mini” is a dog bed intended to be used as a comfortable place for a dog to sleep. The dog bed consists of a dog bed cover and two removable cushion inserts. The bed cover is composed of three layers: a 100 percent polyester knit, dyed, top fabric and two layers of 100 percent polyester woven bottom fabric laminated together. Four side cushions composed of an outer shell of 100 percent polyester woven fabric and stuffed with 100 percent polyester fiberfill are sewn together to create one large rectangular shaped cushion insert with an open middle area. The middle insert is a sheet of 100 percent polyolefin elastomer plastic. Both cushions are inserted into a zippered opening at the bottom center of the cover to form the completed bed. The rectangular dog bed features a leather logo “Home Life” on the front. The completed bed is available in two different sizes and measures: x-small (22 ½ inches in length by 16 ½ inches in width) and small (27 ¾ inches in length by 19 ¾ inches in width). The dog bed is also available in two different colors: coral and green. The dog bed cover is machine washable. The manufacturing operations for the dog beds are as follows: China: Air Bed: • Dog bed cover: 100 percent polyester fabric is woven, dyed and laminated with 100 percent polyester woven fabric on one side. • Zipper, leather logo, and thread are produced. • Dog bed cover: fabric is cut to shape and size. • Dog bed cover: fabric is sewn and hemmed to create dog bed cover. • Completed dog bed cover is packaged in a plastic bag and shipped to Taiwan in a carton of twenty. Lazy Bed: • Dog bed cover: o Top fabric: 100 percent polyester fabric is knitted and dyed. o Side fabric: 100 percent polyester fabric is woven, dyed, and laminated with 100 percent polyester nonwoven fabric on one side. o Bottom fabric: 100 percent polyester fabric is woven, dyed, and coated with PVC dots. • 100 percent polyester piping is woven and dyed. • Zipper, leather logo, and thread are produced. • Dog bed cover: fabric is cut to shape and size. • Dog bed cover: piping is cut to size. • Dog bed cover: fabric and piping are sewn and hemmed to create dog bed cover. • Completed dog bed cover is packaged in a plastic bag and shipped to Taiwan in a carton of fifty. Foldable Bed: • Dog bed cover: 100 percent polyester fabric is woven, dyed and coated with a water resistant agent. • Zipper, leather logo, and thread are produced. • Dog bed cover: fabric is cut to shape and size. • Dog bed cover: fabric is sewn and hemmed to create dog bed cover. • Completed dog bed cover is packaged in a plastic bag and shipped to Taiwan in a carton of twenty. Mini: • Dog bed cover: o Top fabric: 100 percent polyester fabric is knitted and dyed. o Bottom fabric: 100 percent polyester fabric is woven, dyed and laminated with 100 percent polyester woven fabric. • Bolster fabric for cushion insert cover: 100 percent polyester fabric is woven. • 100 percent polyester fiberfill is produced. • Zipper, leather logo, and thread are produced. • Dog bed cover: fabric is cut to shape and size. • Dog bed cover: fabric is sewn and hemmed to create dog bed cover. • Bolster fabric for cushion insert cover: fabric is cut to shape and size. • Bolster fabric cushion insert cover: fabric is sewn to create four cushion insert covers. • Cushion inserts (Bolsters) are stuffed with 100 percent polyester fiberfill and sewn closed. • The four cushion inserts (Bolsters) are sewn together. • Cushion inserts (Bolster) are inserted into dog bed cover and zippered closed. • Completed dog bed cover is shipped to Taiwan. Taiwan: Air Bed: • Bolster fabric for cushion insert covers :100 percent polyester fabric is woven. • 100 percent polyester fiberfill is produced. • Bolster fabric for cushion insert covers are cut to shape and size. • Bolster fabric cushion insert cover: fabric is sewn to create eight cushion insert covers. • Cushion inserts (Bolsters) are stuffed with 100 percent polyester fiberfill and sewn closed. • Two cushion inserts (Bolsters) are sewn together to form a total of four cushion inserts (Bolsters). • 100 percent polyolefin elastomer plastic sheet cushion insert is produced, cut to shape and size. • Cushion insert (polyolefin elastomer plastic) and four bolsters are inserted into dog bed cover and zippered closed. • Completed dog bed is packaged in a plastic bag, packaged in a carton, and shipped to the United States.

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:”   Paragraph (e) 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 requirements6307.90The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in