United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 893259 - NY 893387 > NY 893265

Previous Ruling Next Ruling
NY 893265

December 23, 1993

CLA-2-94:S:N:N6:349 893265


TARIFF NO.: 9404.90.8010

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

RE: The tariff classification of a goose down comforter from Canada.

Dear Mr. Wozny:

In your letter dated December 9, 1993, you requested a tariff classification ruling.

You have submitted photographs, package inserts and a sample swatch of fabric. The shell of the goose 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 down comforters in the photographs do not appear to contain any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 millimeters or applique work. Inclusion of any of these features on the imported comforters will result in a change in classification.

The applicable subheading for the down comforter will be 9404.90.8010, Harmonized Tariff Schedule of the United States (HTS), 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work... quilts, eiderdowns, comforters and similar articles. The rate of duty will be 5 percent ad valorem.

Goods classifiable under subheading 9404.90.8010, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 2.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: