The tariff classification and country of origin of a cotton woven lightweight fabric from Vietnam; 19 CFR 102.21(c)(2)
Active· CBP ruling HQ N346242· Issued 2026-01-14
Ruling text
N346242 January 14, 2026 CLA-2-52:OT:RR:NC:N2:352 CATEGORY: Classification; Origin TARIFF NO.: 5208.21.4090 Richard L. Writsman Continental Agency Inc. 1768 W. Second St. Pomona, CA 91766 RE: The tariff classification and country of origin of a cotton woven lightweight fabric from Vietnam; 19 CFR 102.21(c)(2) Dear Mr. Writsman: In your letter dated February 24, 2025, you requested a tariff classification and country of origin ruling on behalf of A Plus International Group. A sample swatch was provided to this office and was sent for laboratory analysis. The sample will be retained for reference purposes. FACTS: The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined that the sample, described as “Gauze Fabric,” is a bleached fabric of plain weave construction. It will be imported in several sizes and with multiple-plies. The sample contains a single blue thread near the top of the swatch. The fabric weighs 19.7 g/m2 and is composed of 100 percent cotton fibers. The fabric is composed of single ply yarns in both the warp and filling direction. Additionally, the fabric contains 7 warp ends per one centimeter and 4 filling picks per one centimeter. The average yarn number for this fabric has been calculated to be 56 in the metric system. You indicate that this fabric will be used as gauze to cover wounds and absorb fluids. Upon further correspondence, you state that the blue thread is x-ray detectable and made by an extrusion of polymer with barium sulphate. In your request, you state that the manufacturing process for the gauze fabric is as follows: Vietnam Cotton fibers are made into cotton yarns The cotton yarns are woven into cotton fabrics The cotton fabrics are prepared into rolls and shipped to China China The cotton fabrics are cut and folded to proper sizes. The blue thread is added. The gauze is packed into bags and shipped to the United States. ISSUES: What is the classification and country of origin of the subject merchandise? CLASSIFICATION: For woven fabrics of Chapter 52, the term cheesecloth is defined in the Harmonized Tariff Schedule of the United States (HTSUS) under Statistical Note 1(c): The term "cheesecloth" means plain weave fabrics, weighing not more than 200 grams per square meter, containing not more than 33 warp ends and filling picks per square centimeter, whether or not napped. The applicable subheading for the gauze fabric will be 5208.21.4090, 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 numbers 43 to 68: Cheesecloth. The rate of duty will be 10.2 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: 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. HOLDING: The applicable subheading for the “Gauze Fabric” will be 5208.21.4090, HTSUS, and the country of origin is Vietnam pursuant to 19 CFR 102.21(c)(2). 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) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N346242, retrieved 2026-10-12T06:04:38Z, republished verbatim. This digest is informational; only CBP issues binding rulings.