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NY 802104

September 22, 1994

CLA-2-94:S:N:N6:349 802104


TARIFF NO.: 9404.90.9005

Mr. Gary Wozny
Northern Feather Ltd.
8250 Manitoba Street
Vancouver, B.C.
V5X 3A2 Canada

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a down comforter from Canada; Article 509

Dear Mr. Wozny:

In your letter dated September 9, 1994 you requested a ruling on the status of a down filled comforter from Canada under the NAFTA.

You have submitted photographs, package inserts and a sample swatch of fabric. The shell of the down comforter will be made in China from a 100 percent cotton woven fabric as represented by the sample swatch. The shell is shipped to Canada where it is filled with white goose down that is obtained from Canadian or United States suppliers. The shell is sewn closed, quilted and packed.

The applicable tariff provision for the down comforter will be 9404.90.9005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other... quilts eiderdowns, comforters and similar articles: with an outer shell of cotton. The general rate of duty will be 14.5 percent ad valorem.

Each of the non-originating materials used to make the down comforter has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.7. The down comforter will be entitled to a 5.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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