Country of origin determination for a throw; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred

N348569 May 21, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Mr. Arash Raminfar Clearpoint International, Inc. 1111 Corporate Center Dr, Ste 103 Monterey Park, CA 91754-7649 RE: Country of origin determination for a throw; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(5); last country where an important assembly or manufacturing process occurred Dear Mr. Raminfar: This is in reply to your letter dated May 3, 2025, requesting a country of origin determination on behalf of your client, FAM, LLC., for a plush faux fur throw which will be imported into the United States. Photographs were provided for our review in lieu of a sample. FACTS: The subject merchandise, SKU # TB008853, consists of a plush faux fur throw composed of two layers: a 100 percent polyester knit plush fleece fabric on the face side featuring a printed multi-colored plaid design and a dyed 100 percent polyester knit long faux fur pile fabric on the bottom side. The blanket is sewn along the edges with a knife edge finish. The rectangular throw measures 50 × 60 inches. The manufacturing operations for the throw are as follows: Scenario 1 China Knitted greige plush fleece face fabric is formed. Knitted faux fur fabric is formed. Knitted faux fur fabric is dyed and brushed. Both fabrics are shipped in rolls to Vietnam. Vietnam The knitted greige plush fleece fabric is printed with a plaid design and brushed. The plaid plush fleece and faux fur knitted fabrics are cut and assembled by sewing into a finished throw. The finished product is packaged and shipped to United States. Scenario 2 China Polyester yarns for plush fleece fabric are formed. Knitted faux fur fabric is formed. Knitted faux fur fabric is dyed and brushed. Yarns and knitted faux fur fabric are shipped to Vietnam. Vietnam Knitted greige plush fleece face fabric is formed. Greige plush fleece fabric is printed with a plaid design and brushed. The plaid plush fleece and faux fur knitted fabrics are cut and assembled by sewing into a finished throw. The finished product is packaged and shipped to 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 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 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 the 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. The subject plush faux fur throw is classified under heading 6301, Harmonized Tariff Schedule of the United States (HTSUS), and is not included in the paragraph (e)(2) exceptions. In scenario 1, as the fabrics are formed in a single country, that is, China, as per the terms of the tariff shift requirement, the country of origin of the plush faux fur throw is China. In scenario 2, as the plush faux fur throw is comprised of fabric from two different countries, Section 102.21(c)(2) is inapplicable. Therefore, we turn to 19 CFR 102.21(c)(3). Paragraph (c)(3) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1) or (2) of this section: (i) if the good was knit to shape, the country of origin of the good is the single country, territory, or insular possession in which the good was knit; or (ii) except for fabrics of chapter 59 and goods of headings 5609, 5807, 5811, 6213, 6214, 6301 through 6306, and 6308, and subheadings 6307.10, 6307.90, 9404.90, and 9619.00.31-33 if the good was not knit to shape and the good was wholly assembled in a single country, territory, or insular possession, the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled.” As the subject merchandise is not comprised of fabrics that are knit to shape, and heading 6301, HTSUS, is excepted under provision (ii), Section 102.21 (c)(3) is inapplicable to scenario 2. Paragraph (c)(4) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2) or (3) of this section, the country of origin of the good is the single country, territory, or insular possession in which the most important assembly or manufacturing process occurred.” In the case of the subject merchandise, the most important manufacturing process occurs at the time of fabric making. Basing the country of origin determination on the fabric making process as opposed to the assembly process carries out the clear intent of Section 334 as expressed in Section 334(b)(2) and Part 102.21(c)(3)(ii). The fabrics for the instant item are sourced in more than one country. As no one fabric is more important than the other, a single country of origin determination cannot be made based on Section 102.21(c)(4), and is therefore inapplicable in scenario 2. Paragraph (c)(5) states, “Where the country of origin of a textile or apparel product cannot be determined under paragraph (c) (1), (2), (3) or (4) of this section, the country of origin of the good is the last country, territory, or insular possession in which an important assembly or manufacturing process occurred.” Accordingly, under scenario 2, the country of origin of the subject plush faux fur throw is conferred in the last country in which an important assembly or manufacturing process occurred, that is, Vietnam. HOLDING: The country of origin for SKU # TB008853 under scenario 1 is China and under scenario 2 is Vietnam. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division