N357002

N357002 January 13, 2026 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Jo-Anne Daniels Jo-Anne Daniels DBA Trade Resources & Associates 230-B Tyson Avenue Paris, TN 38242 RE: Country of origin determination for fitted sheet, flat sheet, pillowcase set, and duvet cover; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Daniels: This is in reply to your letter dated December 13, 2025, requesting a country of origin determination on behalf of your client, Crane USA Inc., for a fitted sheet, flat sheet, pillowcase set, and duvet cover, which will be imported into the United States. Photographs and specifications of each item were submitted in lieu of the samples. Item #CH-200FS, described as “Calm Crinkled Comfort Fitted Sheet (Morning Fog),” consists of a fitted sheet constructed of 100 percent cotton gauze fabric that is yarn dyed. The fabric may be napped and/or printed. The fitted sheet is finished with a tunneled, elasticized edge and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The fitted sheet is available in three sizes: Full (CH-200FS-FL), Queen (CH-200FS-QN) and a King (CH-200FS-KG). The fitted sheet is packaged and imported inside a fabric drawstring bag. Item #CH-200TS, described as “Calm Crinkled Comfort Flat Sheet (Morning Fog),” consists of a flat sheet constructed of 100 percent cotton gauze fabric that is yarn dyed. The fabric may be napped and/or printed. The flat sheet is finished with a ½ inch wide hem along all four sides and does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The flat sheet is available in three sizes: Full (CH-200TS-FL), Queen (CH-200TS-QN) and a King (CH-200TS-KG). The flat sheet is packaged and imported inside a fabric drawstring bag. Item #CH-200PC, described as “Calm Crinkled Comfort Pillowcase Set – Set of 2 (Morning Fog),” consists of two pillowcases constructed of 100 percent cotton gauze fabric that is yarn dyed. The fabric may be napped and/or printed. The pillowcase is constructed from a single piece of fabric, folded and sewn along two edges, and hemmed at the open edge. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The pillowcase set is available in two sizes: Standard (CH-200PC-QN), and a King (CH-200PC-KG). The 2-piece set of pillowcases is packaged and imported inside a fabric drawstring bag. Item #CH-210DC, described as “Rust Crinkled Linen Duvet Cover,” consists of a duvet cover. The face of the duvet cover is composed of 87 percent cotton and 13 percent linen gauze fabric that is yarn dyed. The face fabric may be napped and/or printed. The backing is composed of 87 percent cotton and 13 percent linen woven fabric that is yarn dyed and is neither printed nor napped. The duvet cover has a knife edge and an opening at the bottom end with an eight-button closure. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The duvet cover is available in two sizes: Queen, 92 × 88 inches, (CH210DC-QN) and a King, 92 × 108 inches, (CH210DC-KG). The manufacturing operations for the fitted sheet are as follows: UZBEKISTAN: Cotton is grown and yarn is spun, scoured, bleached, dyed, washed and dried. Cotton gauze fabric is woven. Cotton fabric for bag is woven. Elastic band is woven. Cotton drawstring used for closure on the fabric bag is produced. Gauze fabric is singed, washed, dried, printed, heat cured or steamed, stretched, softened and inspected. Finished cotton gauze fabric for the fitted sheet, cotton dyed woven fabric for the bag, and the drawstring are shipped in rolls and spools to India. INDIA: Gauze fabric is cut to size. Corners are cut and sewn to form fitted shape. Elastic is sewn in the hem around the edges. Labels are attached by sewing. Fabric for drawstring cotton bag is cut and assembled by sewing and drawstring is tunneled through hem at open end. Finished fitted sheet is folded and packaged inside cotton drawstring bag. Retail packaged fitted sheets are packaged in cartons, palletized, labeled and exported to the United States. The manufacturing operations for the flat sheet are as follows: UZBEKISTAN: Cotton is grown and yarn is spun, scoured, bleached, dyed, washed and dried. Cotton gauze fabric is woven. Cotton fabric for bag is woven. Cotton drawstring used for the closure on the fabric bag is produced. Gauze fabric is singed, washed, dried, printed, heat cured or steamed, stretched, softened and inspected. Finished cotton gauze fabric for the flat sheet, cotton dyed woven fabric for the bag, and the drawstring are shipped in rolls and spools to India. INDIA: Gauze fabric is cut to size and hemmed. Labels are attached by sewing. Fabric for drawstring cotton bag is cut and assembled by sewing and drawstring is tunneled through hem at open end. Finished flat sheet is folded and packaged inside cotton drawstring bag. Retail packaged flat sheets are packaged in cartons, palletized, labeled and exported to the United States. The manufacturing operations for the pillowcase set are as follows: UZBEKISTAN: Cotton is grown and yarn is spun, scoured, bleached, dyed, washed and dried. Cotton gauze fabric is woven. Cotton fabric for bag is woven. Cotton drawstring used for the closure on the fabric bag is produced. Gauze fabric is singed, washed, dried, printed, heat cured or steamed, stretched, softened and inspected. Finished cotton gauze fabric for pillowcase, cotton dyed woven fabric for the bag, and the drawstring are shipped in rolls and spools to India. INDIA: Gauze fabric is cut to size and assembled by sewing. Labels are attached by sewing. Fabric for drawstring cotton bag is cut and assembled by sewing and drawstring is tunneled through hem at open end. 2-piece pillowcase set is folded and packaged inside cotton drawstring bag. Retail packaged pillowcases are packaged in cartons, palletized, labeled and exported to the United States. The manufacturing operations for the duvet cover are as follows: UZBEKISTAN: Cotton is grown and yarn is spun, scoured, bleached, dyed, washed and dried. Cotton greige gauze face fabric and cotton back fabric are woven. Greige fabric is singed, washed, dried, printed, heat cured or steamed, stretched, softened and inspected. Finished woven fabrics for duvet cover are shipped in rolls to India. INDIA: Buttons are produced. Cotton fabrics are cut to size and assembled by sewing. Buttons and labels are attached by sewing. Finished duvet cover is folded and wrapped with a ribbon label card packaged inside a polybag. Retail packaged duvet covers are packaged in cartons, palletized, labeled 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). 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 count

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. The fitted sheet, top (flat) sheet, pillowcase, and duvet cover are classified under subheading 6302.21, Harmonized Tariff Schedule of the United States (HTSUS), if printed, and under subheading 6302.31, HTSUS, if not printed.