Classification and country of origin determination for a pet bed; 19 CFR 102.21(c)(2)

N349985 June 25, 2025 OT:RR:NC:N3:351 CATEGORY: Classification, Origin TARIFF NO.: 6307.90.9891; 9903.01.24; 9903.01.25; 9903.88.15 Mr. KC Jang E&E CO., LTD dba JLA 45875 Northport Loop E Fremont, CA 94538 RE: Classification and country of origin determination for a pet bed; 19 CFR 102.21(c)(2) Dear Mr. Jang: In your letter dated June 9, 2025, you requested a tariff classification and country of origin determination. In lieu of a sample, photographs of the pet bed were provided with your request. The item described as a “Donut Pet Bed,” is a pet bed intended to be used as a comfortable place for a pet to sleep. The pet bed is composed of two types of textile fabrics. A dyed 100 percent polyester knitted polyvinyl chloride fabric comprises the sides and top of the bed and a dyed 100 percent polyester woven fabric coated with dioctyl terephthalates (DOTP) resin comprises the bed bottom. The DOTP coating applied to the bottom fabric prevents the pet bed from skidding. The pet bed is stuffed with 100 percent polyester fiberfill and sewn closed. The circular-shaped bed measures 23 inches in diameter by 6 inches in height and features a textile fabric loop for hanging the pet bed. You state the item number is delineated by color: Item #32106114 is gray, and Item #58961216 is tan. The pet bed is machine washable. The manufacturing operations for the pet bed are as follows: China: • Top and Sides: 100 percent polyester polyvinyl chloride fabric is knitted, dyed, and shipped in rolls to Cambodia. • Bottom: 100 percent polyester fabric is woven, dyed, coated with DOTP resin and shipped in rolls to Cambodia. • Loop: 100 percent polyester oxford fabric is woven, dyed, and shipped in rolls to Cambodia. • 100 percent polyester fiberfill is produced and shipped to Cambodia. Cambodia: • 100 percent polyester thread is produced. • Fabric is cut and sewn. • Pet bed is stuffed and sewn closed. • The finished pet bed is packaged and shipped to the United States. ISSUE: What are the classification and country of origin of the pet bed? CLASSIFICATION: You suggested that the pet bed be classified under subheading 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of duty will be 7 percent ad valorem. 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 6307.90 The country of origin of a good classifiable under 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a 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 pet bed is comprised of two textile fabrics sewn together, and each of these fabrics are formed by a fabric-making process in a single country, that is China. Therefore, pursuant to 19 CFR 102.21(c)(2), the country of origin of the pet bed is China. HOLDING: The applicable subheading for the pet bed will be 6307.90.9891, HTSUS, and the country of origin is China. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 6307.90.9891, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading 6307.90.9891, HTSUS, listed above. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for) Steven A. Mack Director National Commodity Specialist Division