N358666

N358666 March 4, 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 bedspread sham set and various throws; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Daniels: This is in reply to your letter dated February 9, 2026, requesting a country of origin determination on behalf of your client, Crane USA Inc., for a bedspread and sham set and various throws which will be imported into the United States. Samples of the bedspread and sham set and one throw were provided. The samples will be disposed of by this office. FACTS: Item #CH-200BDS-QN, which you describe as both the “White Fringe Bedspread Sham Set” and the “Calm Bedspread/Sham Full/Queen Set,” includes one bedspread and two pillow shams and is included in the Calm Collection under the Crane Home brand. Both the bedspread and the face of the shams are made from the same 100 percent cotton woven fabric which features three rows of loop pile, approximately ½ inch wide, woven into the fabric every 7 to 7 ½ inches. The yarns which are dyed white are of various thickness creating a textured fabric. The bedspread has a 1 ¼ inch hem on all four sides. The sham features an envelope style opening on the back, which is composed of 100 percent cotton woven, yarn dyed fabric, with two polished coconut shell button closures and a knife edge on all sides. The set is available in the following sizes: Queen (Item #CH-200BDS-QN), with the bedspread measuring 88 x 92 inches and two standard shams measuring 20 x 26 inches, and King (Item #CH-200BDS-KG), with the bedspread measuring 92 x 108 inches and king shams measuring 20 x 36 inches. Item #CH-200TH-1, which you describe as both the “Tranquil Oatmeal Weave Throw” and the “Calm Melange Mixed Edge Throw” is a reversible, single-layer throw that is included in the Calm Collection under the Crane Home brand. The throw is constructed of 100 percent cotton woven fabric. The fabric includes yarn dyed white yarns in the weft and yarn dyed tan yarns in the warp. The throw features a 100 percent cotton velvet binding, dyed tan, along the sides and fringe at the ends formed from the warp yarns. The throw blanket measures 55 x 80 inches. The throw is thin and intended for decorative use. You also have requested a ruling on additional throws: CH-200TH-2, “Cloud Knit Throw”; CH-200TH-3, “Stitchscape Fringe Throw”; CH-220TH-2, “Reversible Chestnut Harmony Throw”; CH-230TH, “Deep Current Knit Throw”; CH-230TH2, “Driftwood Weave Throw”; and CH-210TH-2, “Desert Ombre Throw.” As these items are of different fabrics and construction, we are unable to issue a ruling on these items without a sample. The manufacturing operations for the bedspread and sham set are as follows: Uzbekistan: Cotton is grown and yarn is spun and wound on cones. Yarn undergoes singeing, de-sizing, scouring, bleaching, and dyeing. Bedspread and sham face cotton fabric is woven with intermittent pile design. Cotton fabric for sham’s backing is woven. Polyester thread is formed. Cotton fabrics undergo stentering, softening, pre-shrinking/sanforization, and final quality inspection. Polyester threads and cotton woven fabrics exported to India India Cotton fabric is cut into panel sizes. The bedspread panel is hemmed on four edges. The front and back panels of the sham are assembled by sewing. Coconut buttons are formed and affixed to the back opening and corresponding buttonholes are created on the opposite back flap on the sham to form the closure. The finished bedspread and shams are folded, packed for retail sale and exported to the United States. The manufacturing operations for the throw are as follows: Uzbekistan: Cotton is grown and yarn is spun and wound on cones. Yarn undergoes singeing, de-sizing, scouring, bleaching, and dyeing. Dyed cotton yarns are woven into main fabric for throw. Cotton velvet fabric for the binding is woven and dyed. Polyester thread is formed. Polyester thread, dyed velvet fabric, and yarn dyed cotton woven fabric are exported to India. India Cotton fabric is cut into panel sizes for the throw. Cotton woven velvet binding is sewn lengthwise on the sides of the throw. Ends of the throw fabric are unraveled leaving the warp yarns exposed forming a fringe. The fringed ends are secured with a locking stitch to prevent further unraveling. The finished throw is folded, packed for retail 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). Paragraph (d) states, “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 will be determined separately under paragraph (c) of this section.” 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 bedspread is classified under subheading 6304.19, Harmonized Tariff Schedule of the United States (HTSUS). The sham and throw are classified under subheading 6304.92, 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 - 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. Paragraph (e)(2), in pertinent part, states: For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.52, 6302.53, 6302.59, 6302.92, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of cotton or of wool or consistin

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 (d) states, “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 will be determined separately under paragraph (c) of this section.” 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 f