N349138

N349138 June 6, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Elsa Yang China Home Fashions Industry 19-25 Jervois Street, Flat D, 1/F Wing Cheong Commercial Building Hong Kong 200131 China RE: Country of origin determination for jacquard duvet cover and sham set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred Dear Ms. Yang: This is in reply to your letter dated May 19, 2025, requesting a country of origin determination on behalf of your client, CHF Industries Inc., for a jacquard duvet cover and sham set, which will be imported into the United States. A sample was provided to this office and will be retained for training purposes. FACTS: The sample, “Quartz Full Queen Duvet Cover and 2 pc Sham Set,” consists of a jacquard duvet cover and two pillow shams. The front panel of the duvet cover is composed of yarn dyed, 70 percent polyester and 30 percent rayon jacquard woven fabric with a quartz veining design and the back panel is composed of dyed 100 percent cotton sateen woven fabric. The fabrics are neither napped nor printed. The duvet cover features a welted edge, self-flange, and an opening with a zipper closure along the bottom edge. The Full/Queen duvet cover sample measures approximately 94 x 94 inches. Both faces of the pillow shams are constructed from the same 70 percent polyester and 30 percent rayon jacquard woven fabric that is used as the front panel of the duvet cover. The shams feature a welted edge, self-flange, and an opening with a zipper closure along the bottom edge. The pillow sham samples measure approximately 27 ½ x 20 inches. You state that although the samples provided contain a welted edge, the imported duvet cover and shams will not. A duvet cover and two shams will be packaged for retail sale in a zippered PVC bag. The manufacturing operations for the jacquard duvet cover and two pillow sham set are as follows: China Polyester/rayon jacquard woven fabric is formed. Polyester/rayon jacquard woven fabric is finished by shrinking and permanent stiffening. The finished polyester/rayon jacquard woven fabric is shipped on rolls to Thailand. Thailand Cotton sateen woven fabric is formed. Cotton sateen woven fabric is dyed and finished by shrinking and permanent stiffening. Thread and zipper are formed. Fabrics are cut and assembled by sewing into a duvet cover and pillow shams. The finished set is packaged and shipped to the United States. ISSUE: What is country of origin of the subject merchandise? 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). At the outset, we consider the “Quartz Full/Queen Duvet Cover and 2 pc Sham Set” to be a set under the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined separately if there is not a single country of origin for the entire set. 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 requirements 6301-6306 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 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 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. Based on the information provided in your letter, the duvet cover is classified under subheading 6302.32, HTSUS, which is not included in the paragraph (e)(2) exception. The pillow shams are classified under subheading 6304.93, HTSUS, which is included in the paragraph (e)(2) exception. With respect to the duvet cover, as the fabric-making process does not occur in a single country, Section 102.21(c)(2) is inapplicable, and we proceed to paragraph (c)(3). With respect to the pillow shams, because their classification is among those subheadings listed in paragraph (e)(2) exception, we apply 19 CFR 102.21(e)(2)(i) 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 form the pillow shams is neither printed nor dyed, the country of origin cannot be based on paragraph (e)(2)(i), above. Therefore, we 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 insular possession in which the fabric comprising the good was formed by a fabric-making process; Since the shams are constructed from fabric woven in a single country, that is, China, the country of origin of the shams is conveyed in China where the fabric-making process occurs. Pursuant to 19 CFR 102.21(e)(2)(ii), the origin of the pillow shams is China. As stated above, in considering the origin of the duvet cover, we turn to paragraph (c)(3) which states, Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) or (2) of this section: (i) If the good was knit to shape, the country o

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). At the outset, we consider the “Quartz Full/Queen Duvet Cover and 2 pc Sham Set” to be a set under the General Rules of Interpretation (GRI). Section 102.21(d) addresses the treatment of sets for country of origin purposes. Section 102.21(d) provides the following: Where a good classifiable in the Harmonized Tariff Schedule of the United States (HTSUS) as a set includes one or more components that are textile or apparel products and a single country of origin for all of the components of the set cannot be determined under paragraph (c) of this section, the country of origin of each component of the set that is a textile or apparel product shall be determined separately under paragraph (c) of this section. Thus, per the terms of Section 102.21(d), the country of origin of each item in the set must be determined separately if there is not a single country of origin for the entire set. 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 in