Country of origin determination for duvet covers, pillow shams and quilts; 19 CFR 102.21(c)(2); tariff shift; 19 CFR 102.21(c)(4); most important assembly or manufacturing process

On April 2, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N359713 relating to country of origin of duvet cvers, pillow shams.

Bangladesh

• Polyester and cotton fibers are spun into yarns.
• All outer facing/shell fabrics, binding fabric and double slub fabric are woven.
• All griege woven fabric are exported to India.

India

• Sewing thread, zippers, cotton nonwoven batting and polyester nonwoven batting are formed.
• Fabrics are subject to cleaning, bleaching, dyeing, rinsing, drying, heat steaming, shaping, pre-shrinking and final inspection.
• Fabrics are cut and assembled by sewing into duvet covers, pillows shams, and quilts.
• Quilts are quilted.
• Finished items are inspected, packaged, labeled and exported to the United States.

The country of origin of the duvet covers is Bangladesh in accordance with 19 CFR 102.21 (c)(2) and 19 CFR 102.21 (e)(1). The country of origin of the pillow shams is Bangladesh in accordance with 19 CFR 102.21 (c)(2) and 19 CFR 102.21 (e)(2)(ii). The country of origin of the quilts is Bangladesh in accordance with 19 CFR 102.21 (c)(4).