Country of origin and Section 301 trade remedy determination for pillows.

N321014 September 7, 2021 CLA2-OT:RR:NC:N4:463 CATEGORY: Country of Origin Andrew Haberman Howard Hartry Inc. 727 W. Capitol Dr San Pedro, CA 90731 RE: Country of origin and Section 301 trade remedy determination for pillows. Dear Mr. Haberman: This is in reply to your letter dated August 12, 2021, on behalf of your client, Brentwood Originals, requesting a country of origin and Section 301 trade remedy determination for decorative pillows that are sewn in China of Taiwanese-formed fabric. The subject merchandise consists of two decorative pillows measuring approximately 25" x 25" x 6". Images of one of the two submitted pillows are below.


The manufacturing operations are as follows: 100% Polyester (195 gsm) is woven and dyed in Taiwan. (The fabric is not impregnated, coated, covered or laminated.) Fabric is sent from Taiwan to China on rolls where it is cut, sewn into pillow shells and zippers are affixed. Pillow shells are filled with 100% Polyester fiberfill in China and zipped shut prior to export to the United States. The finished pillow is classifiable under subheading 9404.90.2000, Harmonized Tariff Schedule of the United States (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.” The rate of duty will be 6 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 World Wide Web at https://hts.usitc.gov/current. COUNTRY OF ORIGIN: To determine the country of origin and the country of origin marking of the subject merchandise, CBP must apply the statutory rules of origin set forth in Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. § 3592), enacted on December 8, 1994, which provides the rules of origin for textiles and apparel products entered, or withdrawn from warehouse, for consumption on or after July 1, 1996. Section 102.21 of the Code of Federal Regulations (19 C.F.R. § 102.21), implements the URAA. The term “textile or apparel product” is defined by 19 C.F.R. § 102.21(b)(5) as including, in relevant part, goods that are classifiable under subheading 9404.90, HTSUS. 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 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 one of the paragraph (e)(2) exception to the above tariff shift rule. Subject pillows are made from 100% Polyester fabric that was formed in a single country, Taiwan. Per the tariff shift requirement, as the fabric comprising the pillows is formed in a single country, the origin of the pillow is conferred by the origin fabric, which in this case is Taiwan. HOLDING: The country of origin of the subject pillows is Taiwan, therefore Chinese Section 301 trade remedy does not apply. 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 the ruling, contact National Import Specialist Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division