Country of origin determination of a changing pad; 19 CFR 102.21(c)(2); tariff shift

N349831 July 3, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Fiona Zhang Shanghai Tian An Textile Co., Ltd. Room 1006, No. 1055, Zhongshan West Road Shanghai 200051 China RE: Country of origin determination of a changing pad; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Zhang: This ruling is being issued in response to your letter dated June 5, 2025, requesting a country of origin determination for a changing pad that will be imported into the United States. A sample and product description were provided. The sample will be retained and used for training purposes. FACTS: The subject article, identified as a “Contour Changing Pad”, item numbers H59991-1 and H59991-2, consists of a changing pad and cover. The changing pad core is made of polyurethane foam and measures 32" (L) x 16" (W) x 4.5" (H). The pad consists of three foam pieces assembled together by gluing so that the side edges are higher to prevent the baby from rolling off of the cushion. The top and sides of the zippered cover are made of pinsonic quilted 100 percent polyethylene vinyl acetate (PEVA) backed with a nonwoven fabric. The bottom fabric of the cover is nonwoven, coated with polyvinyl chloride to create a skid proof surface. The cover includes 100 percent polyester webbed straps with two plastic buckles, one removable and one permanently attached. The core and the cover are packaged and sold together but the core is not inserted into the cover until after retail sale. Item H59991-1 (Scenario 1) consists of a cover with the bottom fabric formed in Cambodia. Item H59991-2 (Scenario 2) consists of a cover with the bottom fabric formed in China. The pad and cover are considered to be a composite good classified under subheading 9404.90.20, Harmonized Tariff Schedule of the United States (HTSUS). The manufacturing operations are as follows: CHINA Polyester nonwoven lining (top and sides) is formed. Polyethylene vinyl acetate (PEVA) (top and sides) is formed. Polyester nonwoven and PEVA are quilted using the pinsonic process. Nonwoven fabric for bottom of cover is formed and coated. (Scenario 2) Fabric(s) is/are exported to Cambodia on rolls. CAMBODIA Polyurethane foam cushion is formed. Non-woven fabric for bottom of cover is formed and coated. (Scenario 1) Strap and buckles are formed. Fabrics are cut and sewn to form the cover. Fabric cover is labelled, straps with buckles are sewn to fabric, zipper is inserted. Fabric cover is packed. Foam cushion insert is cut, bonded, compressed, and packed. Foam cushion and cover are packaged together and exported to the United States. 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 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)(1) 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. Paragraph (e)(2) does not include subheading 9404.90.20, HTSUS; therefore, paragraph (e)(2) is inapplicable. The term “fabric-making process” is defined by 19 CFR 102.21(b)(2) as “any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, twine, cordage, rope, or fabric strips and results in a textile fabric.” At the time of importation into Cambodia, the foreign material comprising the top and sides of the cover, i.e., the PEVA sheeting backed and quilted using pinsonic technology with a nonwoven fabric, is classified under heading 3921, HTSUS. As material of heading 3921, HTSUS, is not considered to be a textile fabric under 19 CFR 102.21(b)(2), we do not consider the material for purposes of the tariff shift rule in paragraph (e)(1). Further the web strap is disregarded in accordance with Section 102.13, paragraph (c), the De Minimis rule. Section 102.21(c), "General Rules," inter alia, state the requirements or conditions of Sections 102.12 through 102.19, where appropriate, are applicable when determining origin under Section 102.21(c)(1) through (5). Section 102.13 "De Minimis," states the following, in pertinent part: (c) Foreign components or materials that do not undergo the applicable change in tariff classification set out in Section 102.21 or satisfy the other applicable requirements of that section when incorporated into a textile or apparel product covered by that Section shall be disregarded in determining the country of origin of the good if the total weight of those components or materials is not more than 7 percent of the total weight of the good. You have indicated the strap represents 2.3 percent of the total weight of the changing pad. Therefore, as the web fabric does not constitute more than 7 percent of the total weight of the changing pad, the fabric is disregarded in determining the country of origin of the changing pad. We find the only remaining textile fabric incorporated into the cushion to be the nonwoven fabric forming the bottom of the cushion cover. In scenario 1, as this nonwoven fabric is formed by the fabric-making process in a single country, that is, Cambodia, country of origin is conferred in Cambodia. In scenario 2, as the nonwoven fabric is formed by the fabric-making process in a single country, that is China, country of origin is conferred in China. HOLDING: The country of origin of the Contour Changing Pad in scenario 1 is Cambodia pursuant to 19 CFR 102.21(c)(2). The country of origin of the Contour Changing Pad in scenario 2 is China pursuant to 19 CFR 102.21(c)(2). 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, James Forkan Acting Director National Commodity Specialist Division