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NY 898402

June 9, 1994

CLA-2-94:S:N:N6:349 898402


TARIFF NO.: 9404.90.2000

Mr. Roland Lupka
Pillow Designs Inc.
1565 Britannia Rd. Unit #20
Mississuaga, Ontario, Canada L4W 2V6

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cushions and chair a pad from Canada.

Dear Mr. Lupka:

In your letter dated May 16, 1994 you requested a ruling on the status of cushions and a chair pad from Canada under the NAFTA.

The submitted samples consist of cushions and a chair pad which contains two 13x13 inch cushions, a 16x16 inch cushion and a tufted chair pad. The shell fabrics of the three items is made from a 50 percent polyester 50 percent cotton fabric which is woven in the United States from domestic yarns. The cushions and chair pad are stuffed with either a polyester fill manufactured in Canada or with a reclaimed fiber fill. The reclaimed fiber fill consists of shredded textile waste such as cutting room clippings and waste from sweater manufacturers. The clippings are from fabric woven in Canada from Canadian yarn while the other waste is from American yarn knit into sweaters in Canada.

The applicable tariff provision for the cushions and chair pad will be 9404.90.2000, 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: pillows, cushions and similar furnishings, other. The general rate of duty will be 6 percent ad valorem.

The cushions and chair pad, being wholly obtained or produced entirely in the territory of Canada and/or the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.4 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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