Country of origin determination for a decorative pillow; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis

N356523 December 19, 2025 OT:RR:NC:N2:349 CATEGORY: Origin Ms. Gloria Yan Shanghai Sunwin No.17, Lane 688, Hengnan Road, Minhang District, Shanghai 201112 China RE: Country of origin determination for a decorative pillow; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.13; De Minimis Dear Ms. Yan: This is in reply to your letter dated November 28, 2025, requesting a country of origin determination for a decorative pillow which will be imported into the United States. FACTS: The subject merchandise, described as the “Christmas Holly Wreath Toss Pillow and Striped Piping,” Style Number 26C6SWTP01, is a decorative pillow measuring 18 × 18 inches. The front of the pillow is comprised of 100 percent polyester woven slub fabric, printed with a wreath design that is decorated with embroidered holly leaves, red berries and a red bow at the top of the wreath. The back fabric is comprised of printed 100 percent polyester velvet. The printing is an all over print of pine needles, holly leaves and holly berries. The pillow shell includes 100 percent polyester striped piping around the edges. The pillow is stuffed with polyester staple fiber. The manufacturing operations for the decorative pillow, Style Number 26C6SWTP01, are as follows: CHINA: Polyester slub fabric (front of pillow) is woven. Polyester velvet fabric (back of pillow) is woven. Fabrics are exported to Vietnam. VIETNAM: Piping is formed. Polyester staple fiber filling is manufactured. Labels and sewing thread are formed. Front and back fabrics are printed and embroidered. Front and back fabrics are cut to size and shape. Panels are sewn into pillow shell and assembled with labels and piping around the edges. Pillow shell is filled with polyester staple fiber and sewn closed. Finished pillow is exported to the 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 (codified at 19 U.S.C. 3592), enacted on December 8, 1994, provided rules of origin for textiles and apparel entered, or withdrawn from warehouse for consumption, on and after July 1, 1996. Section 102.21, Customs Regulations (19 C.F.R. 102.21), published September 5, 1995 in the Federal Register, implements Section 334 (60 FR 46188). Section 334 of the URAA was amended by section 405 of the Trade and Development Act of 2000, enacted on May 18, 2000, and accordingly, section 102.21 was amended (68 Fed. Reg. 8711). Thus, 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. 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 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; The pillows are classifiable in subheading 9404.90.20, Harmonized Tariff Schedule of the United States, (HTSUS), and are not subject to paragraph (e)(2). Both fabrics forming the pillow shell are formed in China and the decorative piping is formed in Vietnam. As such, it would initially appear that paragraph (c)(2) does not apply as the fabric is not formed by the fabric-making process in a single country, territory or insular possession; however, in this case, the piping 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 piping constitutes 3.5 percent of the total weight of the pillow; therefore, the piping is disregarded in determining the country of origin for the item. As the remaining fabric forming the pillow is 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. HOLDING: The country of origin of the “Christmas Holly Wreath Toss Pillow and Striped Piping,” Style Number 26C6SWTP01, decorative pillow is China 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