Classification and country of origin determination for pillows that are imported as pillow shells and filled in the United States; 19 CFR 102.21(c)(2); tariff shift

N309786 March 9, 2020 CLA2-OT:RR:NC:N4:463 CATEGORY: Classification; Origin TARIFF NO.: 6307.90.9889; 9404.90.2000 Mr. Bobby Jackson Venus Group 5918 Lancaster Highway Fort Lawn, SC 29714 RE: Classification and country of origin determination for pillows that are imported as pillow shells and filled in the United States; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Jackson: This is in reply to your letter dated February 13, 2020, requesting a country of origin determination for completed bed pillows that will be imported as pillow shells into the United States. FACTS: The subject merchandise consists of bed pillows. The submitted sample, which you identify as a “Pakistan Gusset Shell,” is a pillow shell that is stated to be comprised of 52 percent polyester and 48 percent cotton woven fabric. The shell has a two-inch gusset and measures approximately 20 x 26 inches. It has an eight-inch opening on one side where it will be filled to make a completed pillow. The manufacturing operations for the pillow are as follows: Fabric is woven and finished in Pakistan. Fabric is sent from Pakistan to Ethiopia where it will be cut and sewn into a bed pillow shell. Bed pillow shell is exported from Ethiopia to the United States where it will be filled with 100 percent polyester fiberfill and sewn closed with 100 percent polyester thread to complete the pillow. ISSUE: What are the classification and country of origin of the subject merchandise? CLASSIFICATION: When the subject pillow shell is imported into the United States it is classifiable under subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The general rate of duty will be 7 percent ad valorem. The finished pillow is classifiable under subheading 9404.90.2000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other.” 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 World Wide Web at https://hts.usitc.gov/current. 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: HTSUS Tariff shift and/or other requirements 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. 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. Subheading 9404.90.2000, HTSUS, is not included in the paragraph (e)(2) exception to the above tariff shift rule. The pillows are made from fiberfill and a woven fabric shell. The shell is made from a fabric that was formed in a single country. As the fabric comprising the pillows is formed in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, the country of origin for the pillows is conferred in Pakistan. HOLDING: The country of origin of the imported pillow shells and completed pillows is Pakistan. 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 and 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division