Country of origin determination for a duvet insert; 19 CFR 102.21(c)(2)); tariff shift

N349035 June 11, 2025 OT:RR:NC:N4:463 CATEGORY: Origin Ivy Deng Down Home Manufacturing LLC 402 Maxwell Avenue Greenwood, SC 29646 RE: Country of origin determination for a duvet insert; 19 CFR 102.21(c)(2)); tariff shift Dear Ms. Deng: This is in reply to your letter dated May 15, 2025, requesting a classification and country of origin determination for a duvet insert that will be imported into the United States. FACTS The subject article is identified as the Threshold Cool Touch Duvet Insert, with item numbers 062-05-9946, 062-05-6067, 062-05-2164, 062-05-3773, 062-05-9773, and 062-05-0030. It comes in the following sizes: Twin/Twin XL, 68" x 94"; Full/Queen, 90" x 94", and King/California King, 108" x 94". The white duvet insert has a comforter-like construction with fill sewn between the face and back fabrics in a large diagonal square pattern. It is edged in 1/8" (3.18 mm) self-fabric piping and has small tabs at each corner to attach the duvet to the duvet cover. The duvet insert is comprised of the following materials: - Face and back fabric: 90% Nylon, 10% Spandex (knit) - Fill: 100% PET fiber The manufacturing operations for the mattress protector are as follows: CHINA - Face and back fabric are knit - Shipped to Vietnam VIETNAM: - Fill is produced - Quilting is performed on the face, back, and fill - The duvet insert is cut, sewn, and packaged for export COUNTRY OF ORIGIN Section 334 of the Uruguay Round Agreements Act (URAA) (codified at 19 USC § 3592), enacted on December 8, 1994, provides the rules of origin for textiles and apparel products entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. 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.” Since 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.” We note that the subject duvet insert is classified in subheading 9404.40.90, Harmonized Tariff Schedule of the United States (HTSUS). However, prior to 2022, the corresponding HTSUS classification was subheading 9404.90.85, HTSUS. Therefore, we will follow the rule corresponding to this prior classification, below. Paragraph (e)(1) states that “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. We note that the classification is among those subheadings listed in the paragraph (e)(2) exception (9404.90.85, HTSUS) and we therefore apply 19 CFR 102.21(e)(2)(i), which states: (i) The country of origin of the good is the country, territory, or insular possession in which the fabric comprising the good was both dyed and printed when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing: Since the fabric used to produce the duvet insert was not both printed and dyed and did not undergo two or more of the requisite finishing operations, the country of origin cannot be based on (e)(2)(i), above. We proceed to 19 CFR 102.21(e)(2)(ii), which states: (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section, except for goods of HTSUS subheading 6117.10 that are knit to shape or consist of two or more component parts, the country of origin is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process; Since the duvet insert face and back fabric was formed in China, and no other fabrics were used in its production, the country of origin of the duvet insert is China. Based upon the foregoing analysis, the country of origin of the Threshold Cool Touch Duvet Insert with item numbers 062-05-9946, 062-05-6067, 062-05-2164, 062-05-3773, 062-05-9773, and 062-05-0030 is China. 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