Country of origin and marking determination for an outdoor pillow and seat cushions; 19 CFR 102.21(c)(2); tariff shift

N351338 August 7, 2025 OT:RR:NC:N2:349 CATEGORY: Origin, Marking Mr. Joe Zhou Nantong Huawen International Trade Co., Ltd. Room 1406, Harmony Tower, 57# Gongnong Rd. Nantong 226001 China RE: Country of origin and marking determination for an outdoor pillow and seat cushions; 19 CFR 102.21(c)(2); tariff shift Dear Mr. Zhou: This is in reply to your letter dated July 15, 2025, requesting a country of origin and marking determination for a pillow and two seat cushions which will be imported into the United States. Photographs were provided in lieu of samples. FACTS: The outdoor pillow, item 83361A-16X16-CABACLAS, is constructed of an outer shell of 100 percent acrylic woven fabric and is stuffed with 100 percent polyester fiberfill. The fabric is woven in a striped pattern. The pillow has knife edges and measures 16 x 16 inches. The pillow may be imported in additional sizes, as well, e.g., 16 × 24 inches (item 83347B-16 × 24-CABACLAS). The outdoor seat cushion, item 83577D-16X15X3-CABACLAS, is constructed of an outer shell of 100 percent acrylic woven fabric; a 100 percent olefin nonwoven fabric removable lining; and stuffing of polyurethane foam and 100 percent polyester fiberfill. The fabric forming the outer shell is woven in a striped pattern. The cushion cover includes piping on the edges, a zipper closure on the back and two sets of self-fabric ties at the back corners to secure the cushion to a chair. The finished outdoor seat cushion measures 16 x 15 x 3 inches. The outdoor seat cushion, item 83577C-16X15-CABACLAS, is constructed of an outer shell of 100 percent acrylic woven fabric and stuffing of polyurethane foam and 100 percent polyester fiberfill. The fabric is woven in a striped pattern. The outdoor seat cushion measures 16 x 15 inches. The manufacturing operations for the outdoor pillow are as follows: United States: Acrylic fabric is woven. Acrylic woven fabric is exported to China. China: Polyester fiberfill is formed. Polyurethane foam is formed. Nonwoven olefin fabric is formed. Zipper is formed. Acrylic fabric is cut and assembled into a pillow shell, cushion shell or cushion cover by sewing. Pillow shell is stuffed and sewn closed. The cushions are stuffed and sewn or zippered closed. The pillow and cushions are packed and exported to the United States. ISSUE: What is the country of origin of the subject merchandise? What is the proper country of origin marking for 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 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 “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 pillow and cushions are classified under subheading 9404.90.20, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9404.90.20, HTSUS, is not listed as a paragraph (e)(2) exception; therefore, as the only fabric incorporated in the pillow, 83361A-16X16-CABACLAS, and cushion, 83577C-16X15-CABACLAS, is formed in a single country, that is, the United States, as per the terms of the tariff shift requirement, country of origin is conferred in the United States. The cushion, 83577D-16X15X3-CABACLAS, includes fabric formed by the fabric-making process in two countries; the fabric forming the outer cover is formed in the United States and the nonwoven lining fabric is formed in China. In this case, however, the nonwoven fabric is disregarded in accordance with Section 102.13, 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 nonwoven fabric does not constitute more than 7 percent of the total weight of the outdoor cushion, 83577D-16X15X3-CABACLAS; therefore, the nonwoven fabric is disregarded in determining the country of origin for these items. As the remaining fabric forming the cushion is formed by the fabric making process in a single country, that is, the United States, as per the terms of the tariff shift requirement, country of origin is conferred in the United States. COUNTRY OF ORIGIN MARKING Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin of the article. Inasmuch as the marking requirements of 19 U.S.C. 1304 are applicable only to articles of “foreign origin,” the subject outdoor pillow and cushion covers are not required to be marked upon importation into the United States. Whether an article may be marked with the phrase “Made in the USA” or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of proposed markings indicating that an article is made in the U.S. HOLDING: The country of origin of the outdoor pillow and outdoor cushions is the United States pursuant to 19 CFR 102.21(c)(2). As such, the outdoor pillow and outdoor cushions are not articles of foreign origin and are not subject to 19 U.S.C. 1304. 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) James Forkan Acting Director National Commodity Specialist Division