Country of origin and marking determination for pillow protectors; 19 CFR 102.21(c)(2); tariff shift

N354871 November 6, 2025 OT:RR:NC:N2:349 CATEGORY: Origin, Marking Ms. Xia Chen Nanjing Meihua Textile Co., Ltd 12F, Hongyi Mansion, 459 Mid. Long Pan Road, QinHuai District, Nanjing, 210000 China RE: Country of origin and marking determination for pillow protectors; 19 CFR 102.21(c)(2); tariff shift Dear Ms. Chen: This is in reply to your letter dated October 11, 2025, requesting a country of origin and marking determination for pillow covers, which will be imported into the United States. In lieu of a marked sample, photographs of the item were provided with your request. FACTS: SKU #11159 consists of a pillow protector made of 100 percent cotton plain woven fabric. The pillow protector is bleached and dyed white. It is neither printed nor napped. The fabric is not coated, impregnated or laminated. The finished pillow protector contains no embroidery, lace, braid, edging, trimming, piping or applique work. The pillow protector features a knife-edge finish on three sides and a zipper closure on the fourth side. The pillow protector will be imported in four sizes: Standard (20 × 26 inches), Queen (20 × 30 inches), King (20 × 36 inches) and European Square (26 × 26 inches). SKU #11160 consists of a pillow protector made of 100 percent cotton plain woven fabric. The pillow protector is bleached and dyed white. It is neither printed nor napped. The fabric is not coated, impregnated or laminated. The finished pillow protector contains no embroidery, lace, braid, edging, trimming, piping or applique work. The pillow protector features a knife-edge finish on four sides and an opening with a zipper closure on the face of the pillow protector. The pillow protector will be imported in four sizes: Standard (20 × 26 inches), Queen (20 × 30 inches), King (20 × 36 inches) and European Square (26 × 26 inches). SKU #11161 consists of a pillow protector made of 100 percent cotton plain woven fabric. The pillow protector is bleached and dyed white. It is neither printed nor napped. The fabric is not coated, impregnated or laminated. The finished pillow protector contains no embroidery, lace, braid, edging, trimming, piping or applique work. The pillow protector features a side opening with a hidden zipper closure and a side gusset measuring 2 inches. The pillow protector will be imported in four sizes: Standard (20 × 26 inches), Queen (20 × 30 inches), King (20 × 36 inches) and European Square (26 × 26 inches). SKU #11188 consists of a pillow protector made of 100 percent cotton stripe dobby woven fabric. The pillow protector is bleached and dyed white. It is neither printed nor napped. The fabric is not coated, impregnated or laminated. The finished pillow protector contains no embroidery, lace, braid, edging, trimming, piping or applique work. The pillow protector features a knife-edge finish on four sides and an opening with a zipper closure on the face of the pillow protector. The pillow protector will be imported in four sizes: Standard (20 × 26 inches), Queen (20 × 30 inches), King (20 × 36 inches) and European Square (26 × 26 inches). The manufacturing operations for the pillow covers are as follows: Pakistan Greige cotton fabric is woven. Greige fabric is shipped to China. China Sewing thread and zipper are formed. Fabric is bleached, dyed, and shrunk. Fabric is cut into panels and are sewn into a pillow protector with a zipper. The finished pillow protectors are packaged and sealed in a disposable clear polyethylene bag for export into United States. ISSUE: What is country of origin of the pillow protectors and does the proposed marking, “Made in Pakistan, cut and sewn in China,” satisfy the marking requirements? 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 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; The pillow protectors are classified under subheading 6302.31, Harmonized Tariff Schedule of the United States (HTSUS). The subject pillow protectors are not classified among the paragraph (e)(2) exceptions to the above tariff shift rules. Therefore, in accordance with paragraph (e)(1), as the fabric for the pillow protectors is formed by the fabric-making process in a single country, that is, Pakistan, as per the terms of the tariff shift requirement, country of origin is conferred in Pakistan. 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, Customs Regulations (19 CFR 134.24), provides the marking requirements for the containers and holders not designed for or capable for reuse. The pillow protectors are imported in a disposable sealed plastic bag. Section 134.24(d)(2) indicates, that sealed containers or holders of imported merchandise, which are sold without normally being opened by the ultimate purchaser, shall be marked to indicate the country of origin of their contents. Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. The proposed marking includes a sewn-on label stating “Made in Pakistan, Cut and Sewn in China” placed on the inside of the zipper closure of the pillow protector, as described above. The sealed disposable polyethylene bag is not marked with the country of origin but contains a sticker that includes the words “Distributed by: The Company Store 2455 Paces Ferry Rd Atlanta, GA 30339.” The proposed marking of the imported pillow protectors, as described above, does not satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is not an acceptable country of origin marking for the imported merchandise. The proposed marking is not acceptable because the sealed packaging does not include the country of origin in accordance with 19 CFR 134.24 and 19 CFR 134.46. If you wish to mark the sealed disposable polyethylene packaging with “Made in Pakistan” or “Made in Pakistan, Cut and Sewn in China,” conspicuously, legibly, permanently, in close proximity, and in at least a comparable size to “Atlanta, GA,” the marking requirements of 19 U.S.C. 1304, 19 CFR 134.24 and 19 CFR 134.46 would be satisfied. See Headquarters Ruling Letter (HRL) 560676, dated January 5, 1998. HOLDING: The country of origin of the pillow protectors, SKU #11159, SKU #11160, SKU #11161, and SKU #11188 is Pakistan in accordance with 19 CFR 102.21(c)(2). The proposed marking does not satisfy the marking requirements of 19 U.S.C. 1304, 19 CFR 134.24 and 19 CFR 134.46. 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