Country of origin determinations for a pillow; 19 CFR 102.21(c)(5), last country where an important assembly or manufacturing process occurred

N348649 June 3, 2025 OT:RR:NC:N4:463 CATEGORY: Origin Harry Yao Down Home LLC 402 Maxwell Avenue Greenwood, SC 29646 RE: Country of origin determinations for a pillow; 19 CFR 102.21(c)(5), last country where an important assembly or manufacturing process occurred Dear Mr. Yao: This ruling is being issued in response to your letter dated May 6, 2025, requesting a country-of-origin determination for a pillow that will be imported into the United States. In lieu of a sample, pictures and a product description were provided. FACTS The subject article pillow comes in the following three sizes: The Euro measures 26" (L) x 26" (W), the King Euro measures 34" (L) x 26" (W) and the Lumber measures 48" (L) x 14" (W). The outer shell of the pillow is made of 70% rayon / 30% linen woven fabric, and the inner shell is made of 100% cotton. It is stuffed with 100% polyester and has raw edges on all four sides. The manufacturing operations are as follows: CHINA Outer shell fabric is woven. Fabric is exported to Vietnam. VIETNAM Inner shell fabric is formed. The pillow is stuffed with 100% polyester fill. The pillow is cut, sewn, quilted and packaged. The pillow is exported to the United States. 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customs laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or withdrawn from warehouse, for consumption on or after July 1, 1996.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 does not apply. 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. The subject article is not classified among the paragraph (e)(2) exceptions. The “fabric-making process” is defined in 102.21(b)(2) as follows: Fabric-making process. 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. Since the fabrics comprising the pillow are not formed in a single country, the terms of the tariff shift requirement are not met. 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: 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 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.” Since the article is not knit to shape (i), and subheading 9494.0 is excepted from provision (ii), Section 102.21(c)(3) does not apply. 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 the fabric formation. Since the pillow’s outer shell is made in China, and the pillow’s inner shell was formed in Vietnam, where the pillow was subsequently sewn, there is no single country in which the most important assembly or manufacturing process occurred. (See HQRL 960337 and NYRL N324844.) Therefore, Section 102.21(c)(4) does not apply. 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, since the pillow’s outer shell, inner shell, and filling were manufactured into a pillow in Vietnam, the origin of the subject pillow 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 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. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of 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 Title 19 of the Code of Federal Regulations (19 CFR Part 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division