N350200

N350200 July 1, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Mr. Steve Henderson STE Partners 60 Martinique Drive Inlet Beach, FL 32461 RE: Country of origin determination for comforter set; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process Dear Mr. Henderson: This is in reply to your letter dated June 9, 2025, requesting a country of origin determination for a comforter set, which will be imported into the United States. FACTS: The subject merchandise, prototype “OPP BIAB,” described as a “Bed in a Bag (BIAB) Set,” consists of a comforter, flat sheet, fitted sheet, pillowcases, and shams. All items are made from 100 percent polyester brushed microfiber woven fabric. The finished items are made of fabric that is either dyed or printed. You state the finished items do not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The comforter is internally fitted with batting, quilted in a box grid pattern and finished with knife edges. The flat sheet is hemmed around the edges with a two-inch self-hem at the top. The fitted sheet is hemmed with fully elasticized edges. The pillowcases are folded at one end with an opening at the opposite end. The front and back are sewn on the top and bottom edges. The open end of the pillowcase features a 2-inch self-hem. The pillowcases are offered in Standard (20” x 30”) and King (20” x 40”). The sham features a 2-inch self-flange along the four sides creating a picture frame effect. The back of sham has a rear envelope closure. The shams are offered in Standard (24” x 30”) and King (24” x 40”). The 7-piece comforter set is offered in Twin XL, Full, Queen and King sizes. All of the components of the set are packaged either a vinyl or fabric bag for retail sale. The manufacturing operations for the “BIAB Set” are as follows: Vietnam All fabric is woven and formed. All fabric is exported in rolls to China. China Batting for comforter is formed. Elastic band for fitted sheet is formed. All fabric is washed and either dyed or printed. All fabric is cut and assembled by sewing into fitted sheets, flat sheets, pillowcases, shams and comforters. All finished articles are packaged ready for sale and exported 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 “Bed in a Bag (BIAB) 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 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)(1) provides the rules used to determine the country of origin of a textile or apparel product under paragraph (c)(2) of this section. These rules are dependent on the classification of the good. The sheets, both fitted and flat, and pillowcases are classified under subheading 6302.22, Harmonized Tariff Schedule of the United States (HTSUS), if printed, and subheading 6302.32, HTSUS, if dyed. The sham is classified under subheading 6304.93, HTSUS, and the comforter is classified under subheading 9404.40.90, 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 corresponding to the prior classification, below. See New York Ruling Letter N338830. Paragraph (e)(1), 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. 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 “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.” Subheading 6302.32, HTSUS, is not included in the paragraph (e)(2) exception to the above tariff shift rule. As the fabric comprising the dyed sheets and pillowcases is formed in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, country of origin is conferred in Vietnam under the above tariff shift rule. Subheadings 6302.22, 6304.93 and 9404.90.85, HTSUS, are included in the paragraph (e)(2) exceptions. Paragraph (e)(2), in pertinent part, states that for goods of subheadings 6302.22, 6304.93 and 9404.90.85, HTSUS, except for goods classified under these subheadings as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton: (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 embossing, or moireing. The printed sheets and pillowcases are not also dyed. Further, you state the pillow shams and comforters are subject to either dyeing or printing; therefore, paragraph (e)(2)(i) is inapplicable to the printed sheets and pillowcases, shams an

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 “Bed in a Bag (BIAB) 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 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. Para