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October 2026, question 43
Entry / Entry Summary · Rules of origin and trade programs
Natty Knickers, Inc. (NK Inc.) submitted a purchase order to a trouser manufacturer for 100 dozen women's woven cotton pajama pants. The manufacturer purchases cotton yarn, grown and spun in Brazil. The yarn is shipped to Turkey where it is woven into fabric and tie-dyed. The tie-dye fabric goes to Vietnam where it is cut and sewn into pajama pants. The pajama pants are then sent to Mexico, where they are washed, packaged, and labeled. NK Inc. imports the pajama pants into the U.S. What is the country of origin of the pajama pants?
- Brazil
- Mexico
- Turkey
- Vietnam
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CBP's answer: D. D: Vietnam
The pajama pants are woven fabric apparel that were not knit to shape. Under 102.21(c)(3)(ii), a good of this kind that was wholly assembled in a single country takes that country as its origin, and the pants were cut and sewn into finished pants in Vietnam. The weaving in Turkey, spinning in Brazil, and the washing and packing in Mexico do not change that, so D is right.
the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled 19 CFR 102.21(c)(3)(ii)
Search for: the country of origin of the good is the country, territory, or insular possession in which the good was wholly assembled
CBP's key cites: 19 CFR 134.1(b); 19 CFR 102.21(c)(3)(ii)
Question and key from CBP's October 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).