Country of origin determination for a bath set; 19 CFR 102.21(c)(2); tariff shift

N354743 November 6, 2025 OT:RR:NC:N2:349 CATEGORY: Origin; Marking Ms. Johanna Qin JLA Home 20 West 33rd Street, 3rd Floor New York, NY 10001 RE: Country of origin determination for a bath set; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Qin: This is in reply to your letter dated October 7, 2025, requesting a country of origin determination for a 15-piece bath set, which will be imported into the United States. FACTS: The sample provided of the “15-piece bath set,” SKU: 52BOMBSSC02/115-50-51, consists of a shower curtain, curtain liner, bath rug and fourteen shower curtain hooks. We note that this exceeds 15-pieces. The shower curtain is comprised from 100 percent polyester woven fabric that you state will be dyed and either printed or permanently embossed. The shower curtain measures 72 × 72 inches. The plastic shower curtain liner is made of 90 percent polyethylene and 10 percent ethylene-vinyl acetate and measures 72 × 72 inches. Both the shower curtain and liner have buttonholes along the top edge for hanging. The fourteen stainless steel shower curtain hooks with rollers are designed to hang from the shower rod and hold the shower curtain and liner. The beads positioned at the top of the hook allow the hook to slide smoothly across the shower curtain rod. The bath rug is of tufted construction in which 100 percent polyester yarns are tufted into a preexisting polyester woven fabric. The rug contains both cut and uncut loops. A secondary backing of thermoplastic rubber (TPR) is laminated to the back of the mat to secure the tufts and create a non-skid surface. The bath rug measures 18 × 24 inches and is finished with a binding tape around the edges. The bath rug is used on the bathroom floor. All of the items are packed together in a cardboard box ready for retail sale at Kohl’s stores. The manufacturing operations for the shower curtain are as follows: China: Polyester fabric is woven. Fabric is dyed and either permanently embossed or printed. Sewing thread is formed. Polyester fabric and sewing thread are exported to Cambodia. Cambodia: Fabric is cut to size. Fabric is hemmed and buttonholes are created for hanging. Finished shower curtain is packaged for export to the United States. The manufacturing operations for the bath rug are as follows: China: Polyester microfiber (face pile) yarn is formed. Polyester primary backing fabric is woven. Thermoplastic rubber (TPR) pellets (for secondary backing) are manufactured. Face yarns are machine tufted into the primary backing fabric and select tufts are cut to form a striped pattern. Tufted fabric, TPR pellets and binding fabric are exported to Cambodia. Cambodia: TPR backing is applied to the tufted fabric via extrusion lamination. Tufted fabric is cut to size, and binding is sewn around the edges. Finished bathmat is packaged for export to the United States. The manufacturing operations for the PEVA liner are as follows: China: PEVA sheeting is manufactured and exported to Cambodia. Cambodia: PEVA sheeting is cut and ultrasonically sewn. Holes are punched along the top of the liner for hanging. Finished liner is packaged for export to the United States. The manufacturing operations for the stainless steel shower hooks are as follows: China: Stainless steel shower hooks are formed and exported to Cambodia. Cambodia: The stainless steel hooks are packaged for export to the United States. ISSUE: What is the country of origin of the subject merchandise? COUNTRY OF ORIGIN - LAW AND ANALYSIS: We do not consider the “15-piece bath set” consisting of a shower curtain, shower liner, fourteen shower curtain hooks and a bath rug to be a set under the General Rules of Interpretation (GRI). See: NY N340579, dated June 20, 2024. As such, the country of origin of each item in the bath set must be determined separately. 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:” The bath rug is classified under heading 5703, Harmonized Tariff Schedule of the United States (HTSUS), and the shower curtain is classified under subheading 6303.92, HTSUS. 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 5701-5705 A change to heading 5701 through 5705 from any other chapter. 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 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.” Paragraph (e)(2) in pertinent part states, For goods of HTSUS headings 6213 and 6214 and HTSUS subheadings 6117.10, 6302.22, 6302.29, 6302.52, 6302.53, 6302.59, 6302.92, 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; (ii) If the country of origin cannot be determined under paragraph (e)(2)(i) of this section...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; It is the opinion of this office that the bath rug provided to this office does not have the stiffness and strength of a floor covering until the TPR is laminated to the back of the tufted fabric. As per the terms of the tariff shift under paragraph (e)(1), as all of the materials make the tariff shift to heading 5703 in a single country, that is, Cambodia, country of origin is conferred in Cambodia. As the shower curtain is classified in subheading, 6303.92, HTSUS, which is listed in the paragraph (e)(2) exceptions, paragraph (e)(2) applies. You state the fabric is either dyed and printed or dyed and permanently embossed. No additional finishing processes are performed eliminating a determination under paragraph (e)(2)(i). Therefore, in accordance with paragraph (e)(2)(ii), as the shower curtain is comprised of a single fabric formed by the fabric-making process in a single country, that is, China, as per the terms of the tariff shift requirement, country of origin is conferred in China. When determining the country of origin of the PEVA liner and stainless-steel hooks, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). In this case, the polyvinyl chloride plastic material is substantially transformed into a shower curtain liner within Cambodia. By machine cutting, sewing, and punching holes into the PEVA shower curtain liner, we find that it makes the required tariff shift. Thus, the country of origin of the PEVA liner is Cambodia. The stainless steel hooks are manufactured in China, prior to their exportation to Cambodia. Their use is predetermined prior to processing in Cambodia. In addition, the packaging performed in Cambodia does not result in a substantial transformation. Thus, the country of origin of the stainless steel roller hooks is China. MARKING: The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. 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 U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Section 134.24(d)(2), Customs Regulations 19 CFR 134.24(d)(2), requires disposable containers or holders of imported merchandise, which are sold without normally being opened by the ultimate purchaser to be marked to indicate the country of origin of their contents. We note that the sealed retail packaging in which the sample was provided does not include the country of origin marking while photographs of the retail packaging provided in your ruling request indicate “Made in China.” We also note that the bath rug and PEVA liner are individually marked, “Made in China.” As such, neither the bath set, as presented, nor the bath set provided in the photographs included in your ruling request satisfy the marking requirements under 19 U.S.C. 1304 and 19 CFR 134, specifically sections 134.11 and 134.24(d)(2). The requirements are not met because either the incorrect or no country of origin is shown on the retail packaging and the PEVA liner and bath rug are marked with the incorrect country of origin. The retail packaging must be marked with the country of origin of each component to the set, as specified above, i.e., “Shower Curtain and Shower Hooks: Made in China; PEVA Shower Liner and Bath Rug: Made in Cambodia,” in order to satisfy 19 CFR 134.24(d)(2). Further, the “Made in China” marking on the PEVA liner and bath rug must be removed or these items must be marked “Made in Cambodia” to satisfy the requirements of 19 U.S.C. 1304 and 19 CFR 134. HOLDING: The country of origin of the shower curtain and stainless steel roller hooks is China. The country of origin of the bath rug and PEVA liner is Cambodia. The marking included on the sample and in the photographs with your ruling request is not acceptable and does not satisfy the requirements of 19 U.S.C. 1304 and 19 CFR 134. 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