The country of origin determination for a pillow shell

N305293 July 31, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Country of Origin TARIFF NO: 6307.90.9889 Ms. Lajuana Hayes Howard Hartry, Inc. 727 W. Capitol Drive San Pedro, CA 90731 RE: The country of origin determination for a pillow shell Dear Ms. Hayes: In your letter dated June 4, 2019, and your follow up letter dated July 10, 2019, you requested a country of origin determination for a pillow shell on behalf of your client, Brentwood Originals. You submitted a sample of a pillow shell. The pillow shell is composed of 100 percent woven polyester fabric, cut into a square shape and sewn along all four sides, leaving a 6 inch unfinished seam to allow the pillow to be stuffed. The pillow shell features tassels on each of the four corners and measures approximately 19 inches square. After importation, the pillow shell will be stuffed and sewn closed. CLASSIFICATION: The applicable subheading for the pillow shell will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current The manufacturing operations are as follows: The fabric is woven and dyed in Taiwan Fabric is imported to China on rolls Fabric is cut and sewn into pillow shells in China Pillow shell - without filling exported to the United States Pillow shell is filled and finished in the United States COUNTRY OF ORIGIN - LAW AND ANALYSIS: Section 334 of the Uruguay Round Agreements Act (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, 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. 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) 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:  6307.90      The country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. As the fabric is woven in Taiwan, the country of origin of the pillow shell is conferred in Taiwan. The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate or complete in every material respect.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).  A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division