N354003

N354003 October 7, 2025 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Origin, Marking Ms. Megan Carver Brentwood Originals 3780 Kilroy Airport Way Long Beach, California 90806 RE: Country of origin and marking of an unfinished chair cushion shell and an unfinished seat pad shell; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Carver: In your letter dated September 20, 2025, you requested a ruling on the country of origin marking of an unfinished chair cushion shell and an unfinished seat pad shell. In lieu of samples, photographs of the items were provided with your request. Style 11824, described as “Sunbrella Chaise Lounge Cushion,” is an unfinished chair cushion shell intended to be completed into a finished cushion for chaise lounge chair after importation. The unfinished cushion shell is unlined and is constructed of woven, dyed, 100 percent acrylic fabric. It features three sections: a headrest measuring approximately 25 inches wide by 8 inches high with a 2 -inch gusset, a middle connecting portion measuring 20 X 2 inches, and a long back/seat portion measuring approximately 25 inches (W) by 77 inches (H) with a 2 -inch gusset. Two self-fabric ties are attached on the top corners of the headrest, and two more at the corners of the long back/seat portion, for securing the cushion to a chair. Additionally, hook-and-loop fasteners are sewn onto the headrest and the lower part of the long portion for extra security. The unfinished chair cushion shell is hemmed on all sides and includes two openings for further processes after importation: one 19-inch-wide opening at the bottom of the headrest, and one 25-inch-wide opening in the middle of the long portion. In the United States, polyester batting will be inserted into both the headrest and the long portion, while polyurethane foam will be inserted only into the long portion. The openings will then be sewn closed to complete the chair cushion. Style 11825, described as “Sunbrella Seat Pad,” is an unfinished seat pad shell intended to be completed into a finished seat pad after importation. The square-shaped seat pad shell is unlined and is made of woven, dyed, 100 percent acrylic fabric. It measures approximately 20 X 21 inches with a 2-inch gusset and includes two self-fabric ties on one end for securing to a chair. The unfinished seat pad shell is hemmed on all sides and has a 17-inch-wide opening along one side for further processing after importation to the United States. In the United States, polyurethane foam and polyester batting will be inserted through the openings and then sewn closed to complete the seat pad. The manufacturing operations for the unfinished cushion shell and unfinished seat pad shell are as follows: United States: Acrylic fabric is woven and dyed. Woven acrylic fabric is shipped to China in rolls. China: Acrylic fabric is cut to form ties and then sewn to the shells. Hook-and-Loop straps are sewn. Acrylic fabric is cut and assembled to form unfinished cushion shell and seat pad shell. Unfinished cushion shells and seat pad shells are packed and shipped to United States for further processing. United States (further processing after importation): Polyurethane foam slab is formed. Polyester batting is formed. Polyurethane foam and batting are inserted into the shells through the openings and then sewn closed. Hinges are sewn to the Chaise Lounge Cushion. The long portion of the Chaise Lounge Cushion is stitched to make 4 segments. Completed chair cushions and seat pads are shipped to customers. ISSUE: What is the country of origin of the subject merchandise? What is the proper country of origin marking for 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). 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 unfinished cushion shell and seat pad shell are classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (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 6307.90 The country of origin of a good classifiable under 6307.90 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 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. As the unfinished cushion shell and seat pad shell are constructed from woven acrylic fabric made in a single country, United States, as per the terms of the tariff shift requirement, the country of origin is conferred in United States. COUNTRY OF ORIGIN MARKING: Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in

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)(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 unfinished cushion shell and seat pad shell are classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS). 

Paragraph (e)