The tariff classification and country of origin determination for cotton gauze fabric from Vietnam; 19 CFR 102.21(c)(2)
Active· CBP ruling HQ N348642· Issued 2026-04-13
Ruling text
N348642 April 13, 2026 CLA-2-52:OT:RR:NC:N2:352 CATEGORY: Classification; Origin TARIFF NO.: 5208.21.2090 Richard L. Writsman Continental Agency Inc. 1768 W. Second Street Pomona, CA 91766 RE: The tariff classification and country of origin determination for cotton gauze fabric from Vietnam; 19 CFR 102.21(c)(2) Dear Mr. Writsman: This is in reply to your letter dated May 5, 2025, requesting a classification and country of origin determination on behalf of A Plus International Group for a cotton gauze fabric. A sample swatch was provided to this office and was sent for laboratory analysis. The sample will be retained for reference purposes. FACTS: The subject merchandise is medical gauze designed for wound coverage and fluid absorption. The fabric is composed of 100 percent cotton woven fabric consisting of multiple layers folded into multiple plies to form the gauze. It features an x-ray detectable blue thread composed of an extruded polymer and barium sulfate and a 2-dimensional Data Matrix tag (DMT) or Radio Frequency Identification (RFID) tag to facilitate efficient inventory management. Both the thread and the tags are heat-pressed into the cotton gauze. You state that the gauzes are available in various sizes, ply configurations and SKU #’s in the following: DMT: 2 x 2, 12 ply x-ray (SKU # 0602-022-120); 4 × 4, 16 ply dual x-ray (0602-144-160); 4 × 4, 16 ply dual x-ray (0602-244-160); 4 x 4, 32 ply dual x-ray (0602-244-320); 8 x 4, 12ply dual x-ray (0602-284-120); 8 x 4, 16 ply dual x-ray (0602-284-160); 8 x 4, 24 ply dual x-ray (0602-284-240); 4 x 4, 16 ply wavy x-ray (0602-344-160), and 8 x 4, 24 ply dual x-ray (C0602-284-240). RFID: 2 x 2, 12 ply x-ray (SKU # 0622-022-120), 4 × 4; 16 ply dual x-ray (0622-244-160); 4 × 4, 32 ply dual x-ray (0622-244-320); 8 x 4, 12 ply dual x-ray (0622-284-120); 8 x 4, 16 ply dual x-ray (0622-284-160); 8 x 4, 24 ply dual x-ray (0622-284-240); 4 x 4, 16 ply wavy x-ray (0622-344-160); 8 x 4, 12 ply dual x-ray (C0622-284-120); 8 x 4, 16 ply dual x-ray (C0622-284-160); and 8 x 4; 24 ply dual x-ray (C0622-284-240). The U.S. Customs and Border Protection Laboratory (CBP Laboratory) has determined, the sample fabric, described as “Gauze Fabric” is of plain weave construction composed of bleached/unbleached single staple cotton yarns. The sample contains a sticker label, and a strip of plastic type material that is not woven into the fabric. The average weight of the sample is 26.6 grams per square meter including sticker and blue strip. The average weight of the sample without the blue strip is 23.7 grams per square meter. The sample has the following: 7 warp ends per centimeter (7 single warp yarns), 4 filling picks per centimeter (4 single filling yarns), and an average yarn number of 41. In your request, you state the manufacturing process for the gauze fabric is as follows: Vietnam The cotton fibers are made into cotton yarns. The cotton yarns are woven into cotton fabrics. The cotton fabrics are prepared into rolls, packaged and shipped to China. United Sates 2-dimensional Data Matrix tags (DMT) are manufactured. DMT tags are shipped to China. Taiwan Radio Frequency Identification (RFID) tags are manufactured. RFID tags are shipped to China. China The cotton fabrics are cut to proper sizes and folded into multiple layers. The blue polymer thread and barium sulphate are manufactured. The blue thread, DMT or RFID tag is heat pressed to each gauze. The DMT or RFID labels are scanned and gauzes are banded together with a paper band. The finished gauzes are packaged into bags and shipped to the United States. ISSUE: 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 5208.21.2090, 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 42 or lower number: Cheesecloth. The general rate of duty will be 8.4 percent ad valorem. 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. The “fabric-making process” is defined in 102.21(b)(2) as follows: A fabric-making process is any manufacturing operation that begins with polymers, fibers, filaments (including strips), yarns, 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 5208.21.2090, 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) James P. Forkan Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N348642, retrieved 2026-10-12T06:04:46Z, republished verbatim. This digest is informational; only CBP issues binding rulings.