Country of origin determination for a fitted crib sheet; 19 CFR 102.21(c)(2); tariff shift

N354486 October 29, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Jo-Anne Daniels Jo-Anne Daniels DBA Trade Resources & Associates 230-B Tyson Avenue Paris, TN 38242 RE: Country of origin determination for a fitted crib sheet; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Daniels: This is in reply to your letter dated October 1, 2025, requesting a country of origin determination on behalf of your client, Crane USA Inc., for a fitted crib sheet, which will be imported into the United States. Schematic drawings and a technical specification sheet were submitted in lieu of a sample. FACTS: The subject merchandise, described as a “Crane Baby Crib Fitted Sheet,” consists of a fitted crib sheet. The fitted sheet is constructed of 100 percent cotton, printed, woven fabric and has a tunneled, elasticized edge. The fitted sheet does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The fitted sheet measures 28 x 52 x 8 inches. The crib fitted sheets are available in the following prints, item codes and UPC #s: Item Description Item Code UPC Parker Crib Fitted Sheet (Floral) BC-100CFS-1 818767012934 Parker Leaf Fitted Crib Sheet BC-100CFS-5 818767014686 Parker Butterfly Crib Fitted Sheet BC-100CFS-6 818767015683 Parker Rainbow Crib Fitted Sheet BC-100CFS-7 818767015690 Ezra Crib Fitted Sheet (Woodland) BC-110CFS-1 818767012613 Kendi Crib Fitted Sheet (Animal) BC-120CFS-2 818767012798 Caspian Crib Fitted Sheet (Whale) BC-130CFS-1 818767013115 Crib Fitted Sheet - Copper BC-140CFS-3 818767013375 Crib Fitted Sheet - Evergreen BC-140CFS-5 818767013399 Avery Organic Bunny Crib Fitted Sheet BC-150CFS-1 818767014808 Cove Sealife Crib Fitted Sheet BC-160CFS-1 818767015522 Cove Hashtag Crib Fitted Sheet BC-160CFS-2 818767015539 Willow Multi Color Leaf Crib Fitted Sheet BC-180CFS-2 818767014341 Charlie Farmhouse Tractor Crib Fitted Sheet BC-190CFS-1 818767017472 Charlie Farmhouse Goose Crib Fitted Sheet BC-190CFS-2 818767017489 Violet Floral Crib Fitted Sheet BC-200CFS-1 818767017748 The manufacturing operations for the fitted crib sheet are as follows: Uzbekistan Cotton is grown and yarn is spun. Elastic band and thread are formed. Cotton griege fabric is woven. Griege fabric is singed, de-sized, scoured, bleached, engraved or digitally printed, heat cured or steamed, washed, dried, stretched, and softened. Finished cotton printed woven fabric is shipped in rolls to India. India Cotton printed fabric is cut to size. Corners are cut and sewn to form fitted shape. Elastic is sewn in the hem around the edges. Labels are attached by sewing. Fitted sheets are folded and packaged inside a paper band and polybag. Retail packaged sheets are then packaged in carton box, palletized, labeled and prepared for shipping to United States. ISSUE: What is the country of origin of 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)(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 6301 - 6306 Except for goods of heading 6302 through 6304 provided for in paragraph (e)(2) of this section, the country of origin of a good classifiable under heading 6301 through 6306 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. Paragraph (e)(2) in pertinent part states, (2) For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.53, 6302.59, 6302.93, 6302.99, 6303.92, 6303.99, 6304.19, 6304.93, 6304.99, 9404.90.85 and 9404.90.95, except for goods classified under those headings or subheadings as of cotton or of wool or consisting of fiber blends containing 16 percent or more by weight of cotton: (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; *** Based on the information provided in your letter, the fitted sheet, Crane Baby Crib Fitted Sheet, is classified under 6302.21, Harmonized Tariff Schedule of the United States (HTSUS). The subheading is not included in the paragraph (e)(2) exception to the above tariff rule. Therefore, as the fabric comprising the good is formed by a fabric-making process in a single country, that is, Uzbekistan, as per the terms of the tariff shift requirement, country of origin is conferred in Uzbekistan. HOLDING: The country of origin of the Crane Baby Crib Fitted Sheet is Uzbekistan 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 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) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division