N349587

N349587 June 13, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Mr. Azeem Subhani Trade Expeditors USA Inc 242 Old New-Brunswick Road, Suite 145 Piscataway, NJ 08854 RE: Country of origin determination for a comforter 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 Mr. Subhani: This is in reply to your letter dated May 29, 2025, requesting a country of origin determination for a comforter set, which will be imported into the United States. The request was sent on behalf of your client, Yunus USA, Inc. A schematic drawing was provided in lieu of a sample. FACTS: The subject 7-piece comforter set, identified as “RH CARA,” consists of a comforter, two pillow shams, a flat sheet, a fitted sheet and two pillowcases. Each item in the set is made from 100 percent polyester microfiber woven fabric. The front side of the comforter and pillow shams is both dyed and printed in a mandala pattern. The sheets and pillowcases and the back of the comforter and pillow shams are dyed but not printed. No further finishing processes are performed on the fabric. The comforter is filled with polyfill, tacked and quilted. The unquilted shams have a 1-inch self-flange and two panels on the back that overlap in the center. The fitted sheet includes fully elasticized edges and an 8 × 9 inch pocket with an elasticized opening on each side. The top of the flat sheet and open end of the pillowcases have a 4-inch hem. The sets are imported in sizes Twin, Twin XL, Full and Queen. The manufacturing operations for the RH CARA comforter set are as follows: China Polyester microfiber fabric (face side of comforter and shams) is formed, dyed and printed. Dyed and printed polyester microfiber fabric (face side for comforter and shams) is exported to Pakistan. Pakistan Polyester microfiber fabric (back fabric of comforter and shams) is formed, dyed and finished. Polyester microfiber fabric (sheets and pillowcases) is formed, dyed and finished. Elastic, polyfill, sewing thread, labels and packaging are formed. Fabric is cut and assembled by sewing to form comforter shell, pillow shams, sheets and pillowcases. Comforter is stuffed with polyester fiberfill, quilted and sewn closed. Comforter set is packaged and exported to the United States. ISSUE: What is the 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 7-piece comforter set, RH CARA, 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 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:” The comforter is classified under subheading 9404.40.90, Harmonized Tariff Schedule of the United States (HTSUS). Prior to 2022, the corresponding HTSUS to subheading 9404.40.90 was subheading 9404.90.85. Paragraph (e)(2) of Section 102.21 has not been updated with the current tariff subheadings. Therefore, we follow the rule, below, corresponding to the prior classification. See New York Ruling Letter N338830. The pillow shams are classified under subheading 6304.93, HTSUS, and the sheets and pillowcases are classified under subheading 6302.22, HTSUS. 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 - 6304 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. 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. The subheadings for the comforter, pillow shams, sheets and pillowcases are provided for in the paragraph (e)(2) exceptions to the above tariff shift rules; therefore, Section 102.21(e)(2) must be considered. Section 102.21(e)(2) states, in pertinent part: (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; (ii) 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; 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 face fabric for the comforter and shams is stated to be both printed and dyed; however, you state that no other processes are performed. The back fabric for the comforter and shams and the fabric comprising the sheets and pillowcases are dyed but not printed and neither fabric has been finished by bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing. As a result, Section 102.21(e)(2)(i) is inapplicable for each of the items in the set. As the fabric comprising the comforter and pillow shams are formed in more than a single country, Section 102.21(e)(2)(ii) i

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 7-piece comforter set, RH CARA, 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 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