Origin of Fabric is Origin of a Textile Made up Article Rules Customs

In a July 31, 2019, Binding Ruling Letter (N305293) relating to a pillow shell classified at 6307.90.9889 Harmonized Tariff Schedule of the United States, U.S. Customs and Border Protection determined that the country of origin of a pillow shell produced in multiple countries is the product of the country in which the fabric was woven.

The pillow shell is composed of 100 percent woven polyester fabric, cut into a square shape and sewn along all four sides, leaving a 6 inch unfinished seam to allow the pillow to be stuffed. The pillow shell features tassels on each of the four corners and measures approximately 19 inches square. The manufacturing operations are as follows:

• The fabric is woven and dyed in Taiwan
• Fabric is imported to China on rolls
• Fabric is cut and sewn into pillow shells in China
• Pillow shell - without filling exported to the United States
• Pillow shell is filled and finished in the United States

Section 334 of the Uruguay Round Agreements Act provided rules of origin for textiles and apparel. Section 102.21, Customs Regulations (19 C.F.R. 102.21), 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). The relevant part of the rule states that the country of origin of a good classifiable under subheading 6307.90 is the country, territory, or insular possession in which the fabric comprising the good was formed by a fabric-making process. As the fabric is woven in Taiwan, the country of origin of the pillow shell is conferred in Taiwan.

This is an exception to the general rule for textile articles. The general rule is that assembly confers origin. Were the general rule to apply, the origin determination would have been China.

Here is list of textile articles exempted from the assembly rule and governed by the fabric-formation rule.

5807	Labels, badges, emblems
5811	Quilted textile products in the piece (i.e., lengths or rolls of quilted fabrics)
6209.20	diapers (cotton woven)
6213	Handkerchiefs
6214	Shawls, scarves, mufflers, mantillas, veils and the like
6301	Blankets, traveling rugs
6302	Bed Linen, table linen, toilet linen, kitchen linen
6303	Curtains, drapes, interior blinds, valances
6304	Bedspreads, furnishings
6305	Sacks and bags for packing
6306	Tarpaulins, awnings, sunblinds, tents, sails, camping goods
6307.10	Dust cloths, mop cloths, polishing cloths, shop towels, bar mops, dish cloths
6307.90	Labels, cords, tassels, corset and footwear lacings, toys for pets, wall banners, surgical towels, surgical drapes, tufted towels, pillow shells, quilt and comforter shells, national flags, moving pads, and other made up textile articles not specifically provided for elsewhere
6308	Needlecraft sets
9404.90	Comforters, quilts, pillows and cushions, and similar articles of textile materials

Further guidance is available from CBP at What Every Member of the Trade Community Should Know About: Textile & Apparel Rules of Origin