The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift

N351920 August 25, 2025 OT:RR:NC:N2:349 CATEGORY: Classification, Origin, Trade Programs TARIFF NO: 9404.40.9005; 9404.40.9022; 9404.40.1000; 9404.90.1060; 9404.90.2060; 9903.01.24; 9903.01.84; 9903.01.25; 9903.02.26; 9903.88.15 Mr. Matt New Green Worldwide Shipping LLC 3131 S Vaugn Way, Suite 134 Aurora, CO 80014 RE: The tariff classification, country of origin, and eligibility under the United States-Mexico-Canada Agreement (USMCA) for comforters and pillows; 19 CFR 102.21(c)(2); tariff shift Dear Mr. New: This is in reply to your letter dated August 1, 2025, submitted on behalf of your client, Down-Lite International Inc., requesting a ruling on the classification, country of origin and status under the United States-Mexico-Canada Agreement (USMCA) for certain comforters and pillows, which will be imported into the United States. In lieu of the samples, photographs were provided with your request. FACTS: The item identified as “Comforter #1,” SKU # CO10107, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric that is bleached. The comforter is stuffed with goose or duck down and has baffle walls made of 100 percent polyester woven scrim to keep the down from shifting. The shell fabric is neither dyed nor printed. The completed comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 68 x 88 inches, Queen 90 x 96 inches, and King 108 x 96 inches and is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #1 CO10107-0001 Twin Light Weight (21 OZ) Comforter #1 CO10107-0002 Queen Light Weight (30 OZ) Comforter #1 CO10107-0003 King Light Weight (36 OZ) Comforter #1 CO10107-0004 Twin Medium Weight (28 OZ) Comforter #1 CO10107-0005 Queen Medium Weight (40 OZ) Comforter #1 CO10107-0006 King Medium Weight (48 OZ) Comforter #1 CO10107-0007 Twin Heavy Weight (35 OZ) Comforter #1 CO10107-0008 Queen Heavy Weight (50 OZ) Comforter #1 CO10107-0009 King Heavy Weight (60 OZ) The item identified as “Comforter #2,” SKU # CO50034, is a quilted comforter made with an outer shell of 100 percent polyester woven fabric. The fabric making up the face and back panels is bleached and dyed but not printed. The comforter is stuffed with polyester fiberfill. The three layers are quilted together in a double box pattern. The completed comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in four different colors and 2 sizes: Queen 90 x 98 inches and King 108 x 96 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #2 CO50034-0001 Queen Weight (54 OZ) Comforter #2 CO50034-0002 King Weight (65 OZ) The item identified as “Comforter #3A,” SKU # CO40080, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric. The comforter is stuffed with polyester fiberfill and has baffle walls made of 100 percent polyester woven scrim to keep the polyester filling from shifting. The fabric making up the face and back panels is bleached white. The fabric is neither dyed nor printed. The comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 74 x 94 inches, Queen 94 x 100 inches and King 112 x 100 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill weight) Comforter #3A CO40080-0001 Twin Weight (45 OZ) Comforter #3A CO40080-0002 Queen Weight (55 OZ) Comforter #3A CO40080-0003 King Weight (65 OZ) The item identified as “Comforter #3B,” SKU # CO40024, is a baffled box comforter made with an outer shell of 100 percent cotton woven fabric. The comforter is stuffed with polyester fiberfill and has baffle walls made of 100 percent polyester woven scrim to keep the polyester filling from shifting. The fabric making up the face and back panels is bleached white. The fabric is neither dyed nor printed. The comforter contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the comforter between the front and back panels. The comforter will be offered in different sizes: Twin 74 x 92 inches, Queen 94 x 98 inches and King 112 x 98 inches. The comforter is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill Weight) Comforter #3B CO40024-0010 Twin Light Weight (25 OZ) Comforter #3B CO40024-0011 Queen Light Weight (33 OZ) Comforter #3B CO40024-0012 King Light Weight (44 OZ) Comforter #3B CO40024-0004 Twin Medium Weight (34 OZ) Comforter #3B CO40024-0005 Queen Medium Weight (44 OZ) Comforter #3B CO40024-0006 King Medium Weight (52 OZ) Comforter #3B CO40024-0007 Twin Heavy Weight (44 OZ) Comforter #3B CO40024-0008 Queen Heavy Weight (55 OZ) Comforter #3B CO40024-0009 King Heavy Weight (66 OZ) The item identified as a “Pillow #1,” SKU # PI10058, is a stuffed bed pillow made with an outer shell of 100 percent cotton woven fabric. The pillow is stuffed with goose or duck down. The face and back panel fabric is bleached white. The fabric is neither dyed nor printed. The pillow contains no embroidery, lace, braid, edging, trimming, or applique work, but does feature 3.18 mm self-fabric piping sewn on the four sides of the pillow between the front and back panels. The pillow will be imported in Jumbo size, 20 x 28 inches, and King size, 20 x 36 inches. The pillow is available in the following SKUs and size/density fill weight: Name SKU# Size/Density (fill Weight) Pillow #1 PI10058-0001 Jumbo, Soft (20 OZ) Pillow #1 PI10058-0002 King, Soft (25 OZ) Pillow #1 PI10058-0003 Jumbo, Medium (24 OZ) Pillow #1 PI10058-0004 King, Medium (31 OZ) Pillow #1 PI10058-0005 Jumbo, Firm (28 OZ) Pillow #1 PI10058-0006 King, Firm (36 OZ) The item identified as a “Pillow #2,” SKU # PI50149-0001, is a stuffed bed pillow made with an outer shell of 100 percent polyester woven fabric. The pillow is stuffed with loose polyester fiberfill. The face and back panel fabric is bleached. The fabric is neither dyed nor printed. The pillow contains no embroidery, lace, braid, edging, trimming, piping or applique work. You state the pillow has knife edges along all its edges. The pillow will be offered in Jumbo size, measuring 20 x 28 inches, with a density (fill weight) of 36 ounces. The manufacturing operations for “Comforter #1,” SKU # CO10107, are as follows: China Cotton fabric for the comforter shell is woven and bleached. Polyester scrim, piping cord and polyester thread are produced. Fabrics and piping are cut, sewn, and assembled into an unfilled baffled box comforter shell. Down is sourced from geese and ducks. Down, polyester thread, and comforter shell are exported to Canada or Mexico. Canada or Mexico The comforter shell is filled with down. Comforter is sewn closed. The finished comforter is vacuum sealed, packaged and exported to the United States. The manufacturing operations for “Comforter #2,” SKU # CO50034, are as follows: China Polyester fabric for the comforter shell is woven, bleached and dyed. Piping and polyester thread are produced. Fabric and piping are cut, sewn, and assembled into an unfilled comforter shell. Unfilled comforter shell and polyester thread are exported to Canada or Mexico. Thailand Polyester fiberfill is produced. Polyester fiberfill is exported to Canada or Mexico. Canada or Mexico The comforter shell is filled with polyester filling. Comforter is quilted and sewn closed. The finished quilted comforter is vacuum sealed, packaged and exported to the United States. The manufacturing operations for “Comforter #3A,” SKU # CO40080, and “Comforter #3B,” SKU # CO40024, are as follows: China (#3A) or India (#3B) Cotton fabric for the comforter shell is woven and bleached. Polyester scrim, piping and polyester thread are produced. Fabrics and piping are cut, sewn, and assembled into an unfilled baffled box comforter shell. Unfilled comforter shell and polyester thread are exported to Canada or Mexico. Thailand Polyester fiberfill is produced. Polyester fiberfill is exported to Canada or Mexico. Canada or Mexico The comforter shell is filled with polyester fiberfill. Comforter is sewn closed. The finished quilted comforter is vacuum sealed, packaged and exported to the United States. The manufacturing operations for “Pillow #1,” SKU # PI10058, are as follows: China Cotton fabric for the pillow shell is woven and bleached. Self-fabric piping and polyester thread are produced. Fabric and piping are cut, sewn and assembled into an unfilled pillow shell. Down is sourced from geese and ducks. Pillow shell, down, and polyester thread are exported to Canada or Mexico. Canada/Mexico The pillow shell is filled with down and sewn closed. The finished bed pillow is vacuum sealed, packaged and exported to the United States. The manufacturing operations for “Pillow #2,” SKU # PI50149-0001, are as follows: China Polyester fabric for the pillow shell is woven and bleached. Polyester thread is produced. Fabric is cut, sewn and assembled into an unfilled pillow shell. Polyester thread and assembled unfilled pillow shell are exported to Canada or Mexico. India Polyester fiberfill is produced. Polyester fiberfill is exported to Mexico or Canada. Canada/Mexico The pillow shell is filled with polyester filling and sewn closed. The finished bed pillow is vacuum sealed, packaged, and exported to the United States. ISSUE: What are the classification, country of origin and status under USMCA of the subject merchandise? CLASSIFICATION: You suggest a tariff classification of “Comforter #1,” SKU # CO10107, in subheading 9404.40.9005, Harmonized Tariff Schedule of the United States (HTSUS). We agree. In Pillowtex Corporation v. United States, 983 F. Supp. 188, Slip Op. 97-146, dated October 28, 1997, aff’d, Slip Op. 98-1227 (Fed. Cir. March 16, 1999), the United States Court of Appeals for the Federal Circuit (USCAFC) determined that comforters made of 100 percent cotton outer shells stuffed with white duck down were classified pursuant to the General Rules of Interpretation (GRIs) of the HTSUS, GRI 3(b), with the “essential character” of the comforters being their insulating quality, which was imparted by their down filling, and not the cotton shells. In N324666 (4/5/22), N279885 (10/24/16) and N041681 (10/29/08), concerning the classification of comforters, duvets and quilts, and consistent with the SCAFC, Pillowtex Corporation, this office determined that the essential character was imparted by the down filling and not the outer shell. The applicable subheading for “Comforter #1,” SKU # CO10107, will be subheading 9404.40.9005, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of cotton.” The general rate of duty will be 12.8 percent ad valorem. You suggest a tariff classification for “Comforter #2,” SKU # CO50034, in subheading 9404.40.9022, HTSUS. We agree. The applicable subheading for “Comforter #2,” SKU # CO50034, will be subheading 9404.40.9022, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Other: With outer shell of man-made fibers.” The general rate of duty will be 12.8 percent ad valorem. You suggest a tariff classification for “Comforter #3A,” SKU # CO40080, and “Comforter #3B,” SKU #CO40024, in subheading 9404.40.1000, HTSUS. We agree. The applicable subheading for “Comforter #3A,” SKU # CO40080, and “Comforter #3B,” SKU #CO40024, will be subheading 9404.40.1000, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Quilts, bedspreads, eiderdowns and duvets (comforters): Of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work .” The general rate of duty will be 4.4 percent ad valorem. You suggest a tariff classification for “Pillow #1,” SKU # PI10058, in subheading 9404.90.1060, HTSUS. We agree. The applicable subheading for “Pillow #1,” SKU # PI10058, will be subheading 9404.90.1060, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Of cotton: Bed pillows (with outer covering of cotton), of a kind described in statistical note 5 to this chapter: Other fill.” The general rate of duty will be 5.3 percent ad valorem. You suggest a tariff classification for “Pillow #2,” SKU # PI50149-0001, in subheading 9404.90.2060, HTSUS. We agree. The applicable subheading for “Pillow #2,” SKU # PI50149-0001, will be subheading 9404.90.2060, HTSUS, which provides for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Pillows, cushions and similar furnishings: Other: Bed pillows, of a kind described in statistical note 5 to this chapter: Other fill.” The general rate of duty will be 6 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:” We note that the subject comforters are classified in subheadings 9404.40.10, HTSUS and 9404.40.90, HTSUS. Prior to 2022, the corresponding HTSUS classification for subheading 9404.40.10, HTSUS, was subheading 9404.90.80, HTSUS, and the corresponding HTSUS classification for subheading 9404.40.90, HTSUS, was subheading 9404.90.85, HTSUS. Paragraph (e)(2) has not been updated to the current subheadings; therefore, we follow the rule corresponding to the prior subheading, in the analysis below. See New York Ruling Letter N338830. 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 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.” Based on the information provided in your letter, “Comforter 1,” “Comforter #3A,” “Comforter #3B,” “Pillow #1” and “Pillow #2” are not included in the paragraph (e)(2) exception to the above tariff shift rule. Therefore, as the fabrics comprising “Comforter #1,” “Comforter #3A,” “Pillow #1” and “Pillow #2” are formed by the fabric-making process in a single country, that is China, country of origin is conferred in China. As the fabric comprising “Comforter #3B” is formed by the fabric-making process in a single country, that is India, country of origin is conferred in India. “Comforter #2” is included in the paragraph (e)(2) exception and, therefore, we apply paragraph (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 comprising “Comforter #2” is bleached and dyed, but not printed, and does not undergo two or more of the aforementioned operations, the country of origin cannot be based on (e)(2)(i), above. Paragraph (e)(2)(ii) 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 “Comforter #2” is comprised of fabric formed by a fabric-making process in a single country, that is China, country of origin is conferred in China. USMCA ELIGIBILITY: The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act. General Note (“GN”) 11 of the HTSUS implements