Country of origin and marking determination for cotton woven gauze fabric; 19 CFR 102.21(c)(2)

N359337 March 24, 2026 OT:RR:NC:N2:352 CATEGORY: Origin, Marking Shanshan Liang Liang + Mooney, PLLC 2104 Delta Way, Suite #1 Tallahassee, FL 32303 RE: Country of origin and marking determination for cotton woven gauze fabric; 19 CFR 102.21(c)(2) Dear Ms. Liang: In your letter dated March 2, 2026, you requested a country of origin and marking ruling on behalf of your client, Winner Medical Co. Ltd., for cotton woven gauze fabric. Photographs and product specifications were provided in lieu of samples. FACTS: Based on the information provided in your submission, the plain woven gauze is bleached and is composed wholly of cotton. It weighs less than 100 g/m2 and has an average yarn number (ayn) of 40. The single-ply, tri-fold gauze cloth is cut into two sizes measuring 9 × 14 inches or 9 × 16 inches. The individual pieces are rolled onto a paper tube with each roll containing 100 pieces. The gauze is not coated, covered, impregnated or otherwise treated with any pharmaceutical substance. The edges are unfinished. The intended use of the gauze cloth is for use as industrial wipers in environments such as aerospace, automotive, marine, food processing and the pharmaceutical industry. In your request, you state that the manufacturing process for the gauze fabric is as follows: Vietnam: The United States (U.S.) origin raw cotton is cleaned and card. The fibers are spun into yarn. The yarn is woven to form the griege gauze fabric. The griege gauze fabric is prepared into rolls in poly liner and shipped to China. China: The gauze fabric is bleached. The gauze is subject to shrinking after the bleaching process from 72-centimeter widths to 69-centimeter widths. The gauze is subject to crinkling, in which the gauze is folded and treated to produce a soft, resilient and textured surface. The gauze is passed through a drying oven or cylinder to remove moisture and stabilize the fabric for cutting. The finished gauze is cut to size and rolled onto a paper tube. The finished gauze is packed into a plastic bag and a paper carton. The finished product is stored in a warehouse for shipping to various U.S. ports. ISSUES: What is the country of origin and marking of the subject merchandise? CLASSIFICATION: Based on the information provided, the subject merchandise is classified under subheading 5208.21.2090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2: Bleached: Plain weave, weighing not more than 100 g/m2: Of number 42 or lower number: Cheesecloth. The general rate of duty will be 8.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. 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 5208-5212 (1) A change from greige fabric of heading 5208 through 5212 to finished fabric of heading 5208 through 5212 by both dyeing and printing when accompanied by two or more of the following finishing operations: bleaching, shrinking, fulling, napping, decating, permanent stiffening, weighting, permanent embossing, or moireing; or (2) If the country of origin cannot be determined under (1) above, a change to heading 5208 through 5212 from any heading outside that group, provided that the change is the result of a fabric-making process. “Fabric-making process” is defined in paragraph (b)(2) of Section 102.21 as: … any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarn, twine, cordage, rope, or fabric strips and results in a textile fabric. In this case, (1) above regarding the tariff shift rule for headings 5208-5212 is inapplicable to the fabric, because it did not go through a process of both dyeing and printing while being accompanied by two or more of the other allowable finishing operations. Alternatively, (2) above regarding the tariff shift rule for headings 5208-5212 provides for a “change to heading 5208-5212 from any heading outside that group, provided that the change is the result of a fabric-making process.” In this scenario, the cotton yarn is woven into a cotton fabric in Vietnam. As the fabric for the gauze fabric is formed by the fabric-making process in a single country, that is, Vietnam, as per the terms of the tariff shift requirement, the country of origin for the gauze fabric is conferred in Vietnam. COUNTRY OF ORIGIN - MARKING: Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the United States 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 United States, the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to know by an inspection of the marking on the imported goods the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940). Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of the marking laws and regulations. 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. In your letter, you propose to mark the product “Made in Vietnam.” As determined above, pursuant to 19 CFR 102.21(c)(2) the country of origin of the gauze fabric is Vietnam. Accordingly, the proposed marking satisfies the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. HOLDING: Pursuant to 19 CFR 102.21(c)(2), the country of origin of the gauze fabric is Vietnam. Accordingly, the product satisfies the requirements to be marked “Made in Vietnam” for marking purposes under 19 U.S.C. 1304 and 19 CFR Part 134. Additionally, to ensure compliance with the Textile Fiber Products Identification Act (15 U.S.C. 70), which is applicable to textile products, we suggest that you contact the Federal Trade Commission (FTC) for information regarding guidelines for the proper marking of your merchandise. Customs does not issue rulings or decisions interpreting FTC guidelines. The address and website of the FTC follow: Federal Trade Commission, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580 and www.ftc.gov. The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. 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 Nicole Rosso at nicole.rosso@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division